The background is positioned 40 pixels from the left and 3 ems from the top
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
<title>Background position, 40px 3em</title>
<style type="text/css">
div {
background-image: url(images/background.gif);
background-repeat: no-repeat;
background-position: 40px 3em;
}
</style>
</head>
<body>
<div>
<p>this is a text.</p>
<p>this is a text.</p>
<p>this is a text.</p>
<p>this is a text.</p>
<p>this is a text.</p>
<p>this is a text.</p>
<p>this is a text.</p>
<p>this is a text.</p>
<p>this is a text.</p>
</div>
</body>
</html>