First, define the images in JavaScript in the HEAD - specifically the size (width,height)
and the path to the image. 
<SCRIPT LANGUAGE="JavaScript"> 
<!-- 
if (document.images) { 
    link1=new Image(75,20); 
    link1.src="images/image_out.gif"; 
    link1on=new Image(75,20); 
    link1on.src="images/image_over.gif"; 
} 
// now define the actual function which will change the images 
function swap(imageName, imageFile) { 
if (!document.images) return; 
eval('document.images[imageName].src='+imageFile+'.src'); 
} 
// --> 
</SCRIPT> 
Define the IMG tag within the normal HTML, including a name, as follows :- 
<a href="link.html" 
  onmouseover="swap('name_one','link1on'); return true" 
  onmouseout="swap('name_one','link1');"> 
<IMG SRC="image_out.gif" WIDTH=75 HEIGHT=20 NAME="name_one"></a> 
An example :- 
The actual images are:-
 
 
 
