<style type="text/css">
.pngholder{
width:100px;
height:100px;
filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(src='ie_icon.png');
}
.pngalpha{
filter:progid:DXImageTransform.Microsoft.Alpha(opacity=0);
background:url(ie_icon.png) no-repeat;
width:100px;
height:100px;
}
</style>
<!- And this is your code to implement the image ->
<div>透明</div>
<div class="pngholder"><div class="pngalpha"></div></div>
<div>不透明</div>