how to use div tag ??

[ManishS]

I have some images and i want to use them so as to get the look as in the image provided..
the background is also a image and all other grey portions are also images....and i want to coding using div tag only and aplying css to it...
and also on the background image i want to write text also..

[lilkid]

<div id ="pic"> <div>

then in css 
#pic {

	 height: 500px;
	padding-top: 10px;
	padding-left:10px;
	 background-image:url(images/links.gif);
	 background-repeat:no-repeat;

}