<style>
.png24 {
    tmp:expression(setPng24(this));
}
</style>
   <script>
function setPng24(obj) {
    obj.width=obj.height=1;
    obj.className=obj.className.replace(/\bpng24\b/i,'');
     obj.style.filter =
     "progid:DXImageTransform.Microsoft.AlphaImageLoader(src='"+ obj.src +"',sizingMethod='image');"
    obj.src='';
     return '';
 }
 </script>
 
 
  <div style="width:500;height:500;background:blue;"><img src=http://cafe.joins.com/cafefile/j/a/ja14k/tape_source.png style="filter: alpha(opacity=50);">
  <img class="png24" src="http://cafe.joins.com/cafefile/j/a/ja14k/tape_source.png">
  </div>

<img src="http://static.naver.com/event/kin/070326/lee_240x64.gif" style="opacity: .5;"></div>

style = "FILTER: progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=scale, src='/images/global/drop-a.png');"

<div style="FILTER: progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=scale, src='http://cafe.joins.com/cafefile/j/a/ja14k/tape_source.png');"><img src="http://cafe.joins.com/cafefile/j/a/ja14k/tape_source.png"></div>

<img class="png24" src="http://cafe.joins.com/cafefile/j/a/ja14k/tape_source.png">

<TABLE><TR>
<td width="27px" height="30px" style = "FILTER: progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=scale, src='http://cafe.joins.com/cafefile/j/a/ja14k/tape_source.png');" >
11</TD></TR></TABLE>

<img class="png24" src="http://cafe.joins.com/cafefile/j/a/ja14k/yewon.png">