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HTML

<div id="container3" style="height:50px;background:#ccc;">
    <a href="http://stackoverflow.com/questions/2941189/how-to-overlay-one-div-over-another-div">StackOverflow1</a>
</div><!-- just to add another div -->
<a href="http://stackoverflow.com/questions/2941189/how-to-overlay-one-div-over-another-div" style="position:absolute">Im a link for lower z-index div</a>
<div id="container" style="background:#999;z-index:-10;position:relative;height:100px">
</div><!--this is the div with lower z-index-->
<div id="container1" style="margin-top:10px;background:#666">
    <a href="http://stackoverflow.com/questions/2941189/how-to-overlay-one-div-over-another-div">StackOverflow1</a>
</div>

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