[ваый]

<style>
.rotated {
    -webkit-transform: rotate(-90deg);
    -moz-transform: rotate(-90deg);
    -o-transform: rotate(-90deg);
    filter: progid:DXImageTransform.Microsoft.BasicImage(rotation=3);
}
#test {
    width: 60px;
    height: 60px;
    border: 1px gray solid;
    background: url(http://www.uksafari.com/pics/tree.gif) no-repeat 15 15;
}
</style>

<div id="test" onclick="this.className='rotated'"></div>