直接上结果了：

【png背景图片透明】

直接运用样式，就可以解决了

我们平时普通的写法：

#tm{background-image:url(qqaa.png);
background-repeat:no-repeat;
width:300px;
height:150px;}

ie6下效果：可以看到明显的背景

解决办法

#tm{ 
clear:both;float:left;width:300px;height:150px;margin-bottom:16px;background:url(qqaa.png) top no-repeat;_filter: progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled='true', sizingMethod='scale', src="qqaa.png");_background:none;
}

ie6下效果：呵呵，成功了！

【png图片背景透明】

在页面上加入js

// JavaScript Document
function correctPNG()
   {
   for(var i=0; i<document.images.length; i++)
      {
     var img = document.images[i]
     var imgName = img.src.toUpperCase()
     if (imgName.substring(imgName.length-3, imgName.length) == "PNG")
        {
       var imgID = (img.id) ? "id='" + img.id + "' " : ""
       var imgClass = (img.className) ? "class='" + img.className + "' " : ""
       var imgTitle = (img.title) ? "title='" + img.title + "' " : "title='" + img.alt + "' "
       var imgStyle = "display:inline-block;" + img.style.cssText
       if (img.align == "left") imgStyle = "float:left;" + imgStyle
       if (img.align == "right") imgStyle = "float:right;" + imgStyle
       if (img.parentElement.href) imgStyle = "cursor:hand;" + imgStyle  
       var strNewHTML = "<span " + imgID + imgClass + imgTitle
       + " style=\"" + "width:" + img.width + "px; height:" + img.height + "px;" + imgStyle + ";"
        + "filter:progid:DXImageTransform.Microsoft.AlphaImageLoader"
       + "(src=\'" + img.src + "\', sizingMethod='scale');\"></span>"
       img.outerHTML = strNewHTML
       i = i-1
        }
      }
   }
function alphaBackgrounds(){
   var rslt = navigator.appVersion.match(/MSIE (d+.d+)/, '');
   var itsAllGood = (rslt != null && Number(rslt[1]) >= 5.5);
   for (i=0; i<document.all.length; i++){
      var bg = document.all[i].currentStyle.backgroundImage;
      if (bg){
         if (bg.match(/.png/i) != null){
            var mypng = bg.substring(5,bg.length-2);
   //alert(mypng);
            document.all[i].style.filter = "progid:DXImageTransform.Microsoft.AlphaImageLoader(src='http://gaoke0820.blog.163.com/blog/"+mypng+"', sizingMethod='crop')";
            document.all[i].style.backgroundImage = "url('')";
   //alert(document.all[i].style.filter);
         }                                            
      }
   }
}

if (navigator.platform == "Win32" && navigator.appName == "Microsoft Internet Explorer" && window.attachEvent) {
window.attachEvent("onload", correctPNG);
window.attachEvent("onload", alphaBackgrounds);
}