filter: progid:DXImageTransform.Microsoft.AlphaImageLoader
#submit{
  filter: progid:DXImageTransform.Microsoft.AlphaImageLoader( enabled='true'
src='/images/btn.png', sizingMethod='scale');

  -ms-filter: "progid:DXImageTransform.Microsoft.AlphaImageLoader( enabled='true'
src='/images/btn.png', sizingMethod='scale')";

  background: url('/images/btn.png') no-repeat;
  background-size: 100% 100%;
}

filter: progid:DXImageTransform.Microsoft.AlphaImageLoader(
src='images/logo.gif',
sizingMethod='scale');

-ms-filter: "progid:DXImageTransform.Microsoft.AlphaImageLoader(
src='images/logo.gif',
sizingMethod='scale')";