<html>
<head>
<style>
#layer1 { position:absolute; left:100; top:100; width:300; height:300 z-index:1;}
#layer2 { position:absolute; left:120; top:120; width:260; height:260 z-index:2;}
#layer3 { position:absolute; left:140; top:140; width:220; height:220z-index:3;}
</style>
</head>
<div id="layer1">
<a href="a.html"><img src="1.jpg" width=300 height=300 border=0></a>
</div>
<div id="layer2">
<a href="b.html"><img src="1.jpg" width=260 height=260 border=0></a>
</div>
<div id="layer3">
<a href="c.html"><img src="1.jpg" width=220 height=220 border=0></a>
</div>
</body>
</html>