A quick and easy way is like this:
<Center>
<DIV ID="idElement1" style="position:relative; top:88px; width:324px; height:233px;"><IMG SRC="up-trailer_park_boys.jpg" NAME="idElement1Img" ID="idElement1Img" WIDTH=324 HEIGHT=233 BORDER=0></DIV>
</center>
Otherwise, there's no real way to have a "center" option for a div quite like that.. especially if you're using "absolute" as a position setting.