<style>
body {
background: #fff;
}
.image {
position: absolute;
width: 336px;
height: 76px;
background: #fff;
}
#img1 {
top: 0;
left: 0;
}
#img2 {
top: 38px;
left: 168px;
}
.image img {
vertical-align: top;
opacity: 0.3;
}
.image img:hover {
opacity: 1;
}
</style>
<div class="image" id="img1"><img src="http://javascript.ru/forum/images/ca_serenity/misc/logo.gif" alt="…" width="336" height="76"></div>
<div class="image" id="img2"><img src="http://javascript.ru/forum/images/ca_serenity/misc/logo.gif" alt="…" width="336" height="76"></div>