you could also use just tables and css...
for example
Code:
<table width="500" align="center">
<tr><td class="background_image"><img src="images/image_on_top.gif></td></tr>
</table>
let me explain.... on the external css sheet, you would include this
Code:
.background_image {
background: transparent url(images/background_image.gif);
width: 500px;
}
that would make your image go in the background, and then other would go on top using the <img> tag.
I'm not good at explaining this..
but I hope you get the idea.