I hope this helps you... I have a new blog in the works, done in css and using wp and the banner at the top was done this way, I am copying here the code for you. It was done by a pro but I haven't seen him for a while and have a little prob. So, the code.
<body>
<div id="Content">
<div id="container">
<div id="topbanner">
<a href="sponsorurl" target="blank"><img src="<?php bloginfo('stylesheet_directory'); ?>/images/banner.gif" width="468" height="80" border=1></a>
</div>
<img src="<?php bloginfo('stylesheet_directory'); ?>/images/header.jpg" alt="" width="1024" height="118" border="0" usemap="#Map" />
<map name="Map" id="Map"><area shape="rect" coords="68,26,408,101" href="mysite" />
</map>
good luck! sponsorurl and mysite was added by me now
