Larry, I don't know if you ever got things to work as you wanted, but I see you posed the question twice. I had this issue come up at work on a project. The magic that I found was to have <INPUT ... TYPE (see my example below)equal IMAGE, then have <INPUT ... IMC SRC equal the location of the image you want to use. This may be what you're looking for?
<INPUT NAME=cmdStartQuiz TYPE=image IMG SRC = "C:\Documents and Settings\Dad\Desktop\sunset.jpg" VALUE="Start Quiz" onclick="return cmdStartQuiz_onclick()">
OC
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