#imagtop { 
position: absolute;
top: 0px;
left: 0px;

background:url('http://i.kissfriends.co.uk/top.png');
width:278px;
height:132px;
}
* html #imagtop { 
filter: progid:DXImageTransform.Microsoft.AlphaImageLoader(src='http://i.kissfriends.co.uk/top.png',sizingMethod='image');
background: none;
}