Adobe photoshop cs2 question?

how to ''add a new layer on top of the background'' in photoshop cs2 ? i would appreciate any help

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simple...%26gt;Layer, from men bar at top..%26gt;new layer from drop down men. and a new layer apperars on top of bkground. Little icon bottom rt next to trash can will also give you a new layer

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LAYER %26gt; NEW %26gt; LAYER

--Eric
Go to menu ''Layer'', pull down to ''New Layer''