You can't invent a new element but you can create an id or class:-
HTML markup:-
<div id="fmProd" style="background-image:url(Img/fotoEmpresa.jpg); cursor: pointer;" onClick="location.href='index.asp'"></div>
CSS
#fmProd { width:329px; height:102px; background-color:#CCCCCC; margin-top:2px; float:left; background-position:center; }
You could then put the background-image and cursor styles inside the CSS style instead of inside the markup.
Code downloaded to my PC will be deleted in due course.
WIN7; IE9, Firefox, Opera, Chrome and Safari for Windows; screen resolution usually 1366*768.
Also IE6 on W98 with 800*600 and IE8 on Vista 1440*900.