First your photo has be to on the internet somewhere...(photobucket, your own website, someone else's website, etc....)

Then you would code that looks like this

**** img src="http://www.mikeswebsite.com/images/ebay-item.com" alt="super cool ebay item" ******

You cannot forget the greater than and less the symbols, they will not show up when I type them in here

You need the complete address of where the photo is stored on the internet, make sure you have the " " around it. The "alt" tag is optional, but it will show up incase the photo has a problem.

Hope that helps