#imagtop { 
float:left;
position: absolute;
background:url('http://i.kisa.lv/top.png');
width:278px;
height:132px;
}
* html #imagtop { 
filter: progid:DXImageTransform.Microsoft.AlphaImageLoader(src='http://i.kisa.lv/top.png',sizingMethod='image');
background: none;
}