<div> vs <layer>

Hi!
Does anyone know why?

I like to use <div> tag for create multi-layered pages. An d I have a little
question.

IE 4.5 (or later) understand this tag very good at the any place in the
page, but Netscape 4.7 (or later but not 6.0 (not to try yet)) understand
only first combination in the page but not other.

Combination:
<div style="position:relative;top:0;left:0;">
<span style="position:absolute;top:2;left:2;">
<table border=0 cellspacing=2 cellpadding=0 width=100%>
  .............................

</table>
</span>
<span style="position:absolute;top:0;left:0;">
<table border=0 cellspacing=2 cellpadding=0 width=100%>
   ..........................

</table>
</span>
</div>

What I do it for? For create 2.5D Text without graphic files.
________________________________
Good Luck!
NightCrawler
web-master of MADia Ltd.
http://www.storm.ru