<style type="text/css">
#i1, #i2 {
overflow: hidden;
width: 100px;
height: 76px;
}
#i2 img {
overflow: hidden;
width: 100px;
height: 76px;
}
</style>
<div id="i1"><img src="http://javascript.ru/forum/images/ca_serenity/misc/logo.gif" alt="" /></div>
<div id="i2"><img src="http://javascript.ru/forum/images/ca_serenity/misc/logo.gif" alt="" /></div>