Microsoft code is:
In XHTML 1.1 (a “class” should be used for Strict):
<div id="oDiv" style="position:absolute; left:140px; height:400px; width:400px; filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(src='image.png', sizingMethod='scale');" >
</div>
In HTML 1.0:
<DIV ID="oDiv" STYLE="position:absolute; left:140px; height:400; width:400;
filter:progid:DXImageTransform.Microsoft.AlphaImageLoader(
src='image.png', sizingMethod='scale');" >
</DIV>