<!DOCTYPE HTML>
<html>
<head>
<style>
label {
display:inline-block;
position:relative;
}
label div {
position:absolute;
z-index:10;
border:1px solid blue;
width:100%;
height:100%;
background:url(http://javascript.ru/forum/images/ca_serenity/misc/logo.gif);
}
</style>
</head>
<body>
<label for="chb1"><div></div>
<img src="http://javascript.ru/forum/images/ca_serenity/misc/logo.gif">
</label>
<input type="checkbox" id="chb1">
</body>
</html>