The following works:

<STYLE>
#ImageSpecial
{
   Background-Image: url(Images/Special2_E.png);
   Width: 79px;
   Height: 59px;
   z-index: 2;
   Position: Relative;
   Cursor: Hand;
}

.ImageStore
{
   Margin-Top: -59;
   width: 79px;
   Height: 59px;
   z-index: 1;
   BORDER-BOTTOM: #98895C 1px solid;
   BORDER-LEFT: #98895C 1px solid;
   BORDER-RIGHT: #98895C 1px solid;
   BORDER-TOP: #98895C 1px solid;
}
</STYLE>

<A HREF=ViewPageStore.aspx?Session=6872326E35354F697A41513D206E33306442324A6246434750346C343967352B4158413D3D
 Title="18.5 DUAL 1440X900 5MS 30000:1 BLACK LCD-170/170">
<DIV ID=ImageSpecial>
</DIV>
<IMG SRC=Store/1-1000/00000042.jpg Class=ImageStore></A>

The use of the z-index resolves the issue.

However, this works ok in Firefox but in IE, there seems to be a bug of a small offset as soon as I start increasing the Margin-Top of .ImageStore a little bit too much.