I have the igcommon virtual directory and I also have my files copied to the aspnet_client folder.  I am still getting this problem.  Anythings else I can check?  Here is my code:

<div id="selectItemView" style="overflow-y: scroll; overflow-x: hidden" class="borderTop">

<igmisc:WebPanel ID="wpSelectReport" runat="server"

Width="100%"

ExpandEffect="None"

Expanded="true" >

<Header Text="Select a Report to Generate" TextAlignment="Left">

<ExpandedAppearance>

<Styles CssClass="paddingLeft5 textMedium" BackgroundImage="~/App_Images/bg_heading.PNG"></Styles>

<CollapsedAppearance>

<Styles CssClass="paddingLeft5 textMedium" BackgroundImage="~/App_Images/bg_heading.PNG"></Styles>

</CollapsedAppearance>

</Header>

<Template>

<table cellpadding="0" cellspacing="0" width="100%" height="100%">

<tr>

<td class="valignTop textMedium">

<asp:GridView ID="gvwYears" AutoGenerateColumns="False" BorderStyle="None" BorderWidth="0px"

CssClass="gridHeader" DataKeyNames="rptYear" OnPageIndexChanged="gvwYears_PageIndexChanged"

OnRowCommand="gvwYears_RowCommand" OnSorting="gvwYears_OnSorting" DataSourceID="odsYears"

Width="98%" runat="server" AllowPaging="True" PageSize="8" AllowSorting="True"

Font-Size="10pt">

<AlternatingRowStyle BackColor="#E0F1F9" />

<HeaderStyle BorderStyle="None" Font-Bold="True" Font-Names="Trebuchet MS,Verdana,Arial,sans-serif" Font-Size="1.1em" ForeColor="#555555" Height="23px" HorizontalAlign="Left" />

<PagerSettings Mode="NumericFirstLast" PageButtonCount="5" />

<Columns>

<asp:BoundField DataField="rptYear" HeaderText="Fiscal Year" SortExpression="rptYear">

<HeaderStyle HorizontalAlign="Left" Wrap="False" />

</asp:BoundField>

<asp:BoundField DataField="rptYearName" HeaderText="Display Name" SortExpression="rptYearName">

<HeaderStyle HorizontalAlign="Left" Width="100%" Wrap="False" />

</asp:BoundField>

</Columns>

<PagerStyle BackColor="White" BorderStyle="None" HorizontalAlign="Right" />

<RowStyle BackColor="White" Height="22px" />

<SelectedRowStyle BackColor="#0079BF" Height="22px" />

</asp:GridView>

<asp:ObjectDataSource ID="odsYears" SelectMethod="GetTable" TypeName="TWDB.RIP.BLL.WPRPTYear"

runat="server"></asp:ObjectDataSource>

</td>

</tr>

</table>

</Template>

</igmisc:WebPanel>

</div>

Here's something that seems easy to check: 

mmahon512 said:

<ExpandedAppearance><Styles CssClass="paddingLeft5 textMedium" BackgroundImage="~/App_Images/bg_heading.PNG"></Styles>

</ExpandedAppearance>

My next suggestion is to use a tool such as Fiddler or IE Dev Toolbar to see what URL your website is using to look for these files, and to see what happens if you put the corresponding address directly in the address bar of a different browser window or browser tab.  This may make it clear why it's not being loaded, such as a "file not found' or "access denied" message.

to answer your question bg_heading.png displays correctly it is the up/down arrows that do not display in runtime.  they display correctly in design time in visual studio 2008 but not when I run the project.  On another note, I pulled down another developers code from our source control and ran it on my box.  Her code runs correctly on her machine with the webpanel when I pull down the latest from hers its the same problem.  If I create just a simple web application 1 page and drop a webpanel on the page it will not load correctly.  Any thoughts?  I also have uninstalled and reinstalled infragistics.  Any help would be greatly appreciated.

Thanks for the clarification. I had incorrectly assumed which image wasn't being displayed.

I suggest using Fiddler (or a similar tool) to find out where the page is trying to find this particular image.  My suspicion is that it's looking for the image in the wrong place.  This is likely to be easily solved by copying a file to a different location.  I'd first need to know where the page is looking, and what file it's looking for, to determine what file to copy and where to copy it to.