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For example with <!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01//EN"
"http://www.w3.org/TR/html4/strict.dtd"> as the doctype if I include <p><img src="bg_nav.jpg" alt="background" /></p> in the code, W3C validator and ARealValidator both say it's valid (though Dreamweaver flags it as an error)