UIImageView *av = [[UIImageView alloc] initWithFrame:CGRectMake(500, 500, 500, 500)];
av.backgroundColor = [UIColor clearColor];
av.opaque = NO;
av.image = [UIImage imageNamed:@"cell.png"];
cell.backgroundView = av;

theCell.backgroundView = [[[UIImageView alloc] initWithImage:[UIImage imageNamed:@"cell_normal.png"]] autorelease];

Cell.backgroundView = [[UIImageView alloc] initWithImage:[UIImage imageNamed:@"ImageName"]];

cell.textLabel.backgroundColor = [UIColor clearColor];