<DIV STYLE="background-image:url('http://www.google.com.au/intl/en_au/images/logo.gif'); background-repeat:no-repeat; padding:0px; margin:0px; width:276; height:110;">
<IMG SRC="http://i14.photobucket.com/albums/a345/Instar/please_do_not_hotlink.gif" WIDTH="276" HEIGHT="110" BORDER="0">
</DIV>
Hehe... this code has been programmed with a hypocritic personality!
I hope you used an image hotlinked from google as an example only =P