<!-- First, your background image is a DIV with a background
image style applied, not a IMG tag. -->
<div style="background-image:url(YourBackgroundImage);">
<!-- Second, create a placeholder div to assist in positioning
the other images. This is relative to the background div. -->
<div style="position: relative; left: 0; top: 0;">
<!-- Now you can place your IMG tags, and position them relative
to the container we just made -->
<img src="YourForegroundImage" style="position: relative; top: 0; left: 0;"/>
</div>
</div>