Div's background image on top of the div's elements

In the following code, the image (popcorn and cokes) goes on top of the background image.

I need it the other way round, the background image to be on top of all the elements in the div, how can I do that?

Thanks a lot

 <div id='over' style="background-image:url('http://217.116.9.130/over.png');z-index:111; width:341px; height:291px;position:relative;" >

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<img border=0 src="http://217.116.9.130/pic.jpg" style="position:relative;z-index:0;width:150px;height:150px;">

 lentesque ipsum. Sed eget arcu a erat accumsan luctus. In et nibh neque, in pulvinar nibh. Etiam porta, tellus eget vestibulum auctor, massa erat pretium ante, at 
</div>

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You wont get the BG image above the other content. What I would do is add another div tag inside that one and set it to absolute position.