Code:
<style type="text/css">
<!--
table, font, b, i, script, img, div {
  z-index:10;
  position:relative;
}

div#hg { 
  z-index:0; 
  position:absolute; 
  left:0px; 
  top:0px;
}
img#hgimg { 
  z-index:0;
  width:100%;
  height:100%;
}
-->
</style>

<div id="hg"><img id="hgimg" src="" alt="" /></div>