<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<style type="text/css">
<!--
* {margin:0;padding:0}
div {
width:500px;
height:500px;
border:1px solid #ccc;
overflow:hidden;
position:relative;
display:table-cell;
text-align:center;
vertical-align:middle;
background:#cccccc;
}
div p {
position:static;
+position:absolute;
top:50%
}
img {
position:static;
+position:relative;
top:-50%;left:-50%;
width:276px;
height:110px
}
-->
</style>
<div><p><img src="" /></p></div>
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<style type="text/css">
* {margin:0;padding:0;}
div {
width:500px;text-align:center;border:1px solid #f00;line-height:500px;
height:500px;font-size:500px
}
*>div{
font-size:12px
}
div img {
vertical-align:middle
}
</style>
<div>
<img src="" width="400" height="400"/>
</div>