<style>
img
{
position:absolute;
}
</style>
<img src=test2.gif style="clip:rect(0, 48,48,0)" id=k1><br><br><br><br><br>
<img src=test2.gif style="clip:rect(0, 96,48,48);left:-48" id="k2">
<br><br><br><br><br>
<div style="left:0;top:200;position:absolute">
<img src=test2.gif style="clip:rect(0, 96,48,48);left:-48" id="k2">
</div>
<script language="javascript">