you want to be able to type over a graphic using an input box? or just overlay text on a graphic?

if it's an input box, use <textarea style="background: url(pathtographicfile.jpg)"></textarea>"

If it's the other, then you will prolly need to absolutely position the graphic under the text with x/y co-ordinates

Will type always be on top?
BuddyB

"Input Box." By that do you mean a layer?

BuddyB

he's using a text area, a type of input box, which is a form element.
You can use a td cell, a div, a p, or whatever in the same way.