[ｈｅａｄの中]

<style type="text/css">
<!--
.sample{
padding: 30px 90px;
}
-->
</style>

[ｂｏｄｙの中]

<div style="text-align:center;">
<table align="center" style=" background-image:url(sample.jpg);
fixed; border: 2 silver dashed;width: 309; height: 200; ">
<tr>
<td>
<div class="sample">
<img src="../sample.jpg" width="100" height="70">
</div>
<br>
<br>
<em><strong>♪ラン・ラン・ラ〜ン</strong></em>
</td>
</tr>
</table>
</div>

[ブラウザ上]