div.preload
{
    width: 520px;
    height: 120px;
    padding: 5px 5px 5px 5px;
    border: solid 1px #000000;
} 
div.preload img
{
    display: block;
    background-image: url(loading.gif);
    background-repeat: no-repeat;
    background-position: center center;
}