mira si con esto anda bien ^^
Código HTML:
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" />
<title></title>
<style type="text/css">
#imatge{
margin: -8px;
float:left;
width:331px;
height:345px;
}
#estilo{
position:relative;
background:#FFF;
left:0px;
height:45px;
top:-45px;
}
</style>
</head>
<body>
<div id="imatge">
<img src="http://www.sponge.es/af2/img/hostal_audade.jpg" width="330" height="345" />
<div id="estilo"></div>
</div>
</body>
</html>