How do I apply this trick to my code?

Code:
<input type="image" src="http://images.tofsample.multiply.com/image/1/photos/5/500x500/1/orderform.jpg?et=bNatc6kKAFaWPdMZndqYaQ&amp;nmid=293210835" width="110" height="130" border="0" value="Submit Form" />

When I know this is the code for the trick:

Code:
<SPAN STYLE="background-image: url(orderform.jpg)"><IMG SRC="transparent.gif" WIDTH="195" HEIGHT="190" BORDER="0"></SPAN>