<IMG SRC="picture.gif">

Attributes:
ALIGN="left, center, right, bottom, middle, top" changes the alignment of the image in relation to the sides of the browser window and the current line of text.
BORDER="number of pixels" Creates a border around the image.
HSPACE="number" inserts this number of pixels of white space horizontally around the image.
VSPACE="number" inserts this number of pixels of white space vertically around the image.
WIDTH="number of pixels" determines the width in pixels of the image (if no attribute is specified than the size of the actual image will be used)
HEIGHT="number of pixels" determines the height in pixels of the image (if no attribute is specified than the size of the actual image will be used)
ALT="text" text used to describe the image, seen if the image does not download or for browsers with images turned off.

Inserts an image.

Example:
<IMG SRC="50003a.jpg" BORDER="1" HSPACE="2" VSPACE="2" WIDTH="150" HEIGHT="101" ALT="example photo">

or

<HR>

Attribute:
ALIGN="left, right" determines an alignment other than the default which is centered
NOSHADE the rule appears as 100% of color
SIZE="number" pixel width of a line
WIDTH="percentage or pixels " determines the pixel width or percentage of the width of the line

a horizontal rule

Example: <HR ALIGN="left" SIZE="5" WIDTH="70">
or