Example :
<table width="550" border="0" cellspacing="0" cellpadding="0">
<tr>
<td height="" valign="top" align="left" background="imgname.jpg" style="background-image:url(imgname.jpg); width:540px; height:200px; background-repeat:no-repeat;"><!--[if gte mso 9]>
<v:image xmlns:v="urn:schemas-microsoft-com:vml" id="theImage" style='behavior: url(#default#VML); display: inline-block; position: absolute; width: 540px; height: 200px; top: 0; left: 0; border: 0; z-index: 1;' src="imgname.jpg" />
<v:shape xmlns:v="urn:schemas-microsoft-com:vml" id="theText" style='behavior: url(#default#VML); display: inline-block; position: absolute; width: 540px; height: 200px; top: -5; left: -10; border: 0; z-index: 2;'>
<div>
<![endif]--><div style="font-family:Arial, Helvetica, sans-serif; color:#000000; font-size:18px;">Justeffects.com</div><!--[if gte mso 9]>
</div>
</v:shape>
<![endif]--></td>
</tr>
</table>
<table width="550" border="0" cellspacing="0" cellpadding="0">
<tr>
<td height="" valign="top" align="left" background="imgname.jpg" style="background-image:url(imgname.jpg); width:540px; height:200px; background-repeat:no-repeat;"><!--[if gte mso 9]>
<v:image xmlns:v="urn:schemas-microsoft-com:vml" id="theImage" style='behavior: url(#default#VML); display: inline-block; position: absolute; width: 540px; height: 200px; top: 0; left: 0; border: 0; z-index: 1;' src="imgname.jpg" />
<v:shape xmlns:v="urn:schemas-microsoft-com:vml" id="theText" style='behavior: url(#default#VML); display: inline-block; position: absolute; width: 540px; height: 200px; top: -5; left: -10; border: 0; z-index: 2;'>
<div>
<![endif]--><div style="font-family:Arial, Helvetica, sans-serif; color:#000000; font-size:18px;">Justeffects.com</div><!--[if gte mso 9]>
</div>
</v:shape>
<![endif]--></td>
</tr>
</table>
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