I'm not sure if you're asking how to display the image using php instead of html but if so... this is how to do it:
[!--PHP-Head--][div class=\'phptop\']PHP[/div][div class=\'phpmain\'][!--PHP-EHead--]
[span style=\"color:#0000BB\"]<?php
[/span][span style=\"color:#007700\"]echo ([/span][span style=\"color:#DD0000\"]\"<img src=\\"[/span][span style=\"color:#0000BB\"]boat[/span][span style=\"color:#007700\"].[/span][span style=\"color:#0000BB\"]jpg[/span][span style=\"color:#007700\"]&[/span][span style=\"color:#FF8000\"]#092;\">\");
[/span][span style=\"color:#0000BB\"]?>[/span]
[/span][!--PHP-Foot--][/div][!--PHP-EFoot--]
You have to use the \ before the quotes in the html so that the server understands that they are not part of the php code. Hope this helps. (note: in the code above, the group of characters after "jpg" and before ">"); should actually be a forward slash "\".... I'm not sure why it wouldn't show up as a forward slash)