Thanks for the responses.
Headroom...Where can I find those tutorials? I've looked around a bit but don't see any here? Youtube perhaps?
Pibuz.... in my particular situation, my image is a jpg (200 x 70). It is a manufacturer logo. I have done a model of a building automation controller in sketchup. I want to add the logo to the top of the controller.
See images....
This is my controller rendering w/o the logo on top

Here is the logo

And here is what I want it to look like in the end...with a few other images attached above the terminal blocks

I hope what I am trying to accomplish here makes sense. Thanks again for the wonderful help! It is so nice being able to post here and read up on this stuff. Many forums regardless of topic sometimes become stagnant and not many users update and post.