<table>
    <tr>
        <td>
            <div style="position: relative;">
                <div style="height: 100px; background-color: green; width: 100px;"></div>
                <object style="background-color: red; position: absolute; top: 0; left: 0; width: 100px; height: 100%; z-index: -1;"></object>
            </div>
        </td>
    </tr>
</table>