.htm file as header image

I’ve image mapped a jpeg header with link buttons. The problem is, the end file is an .htm file instead of a jpeg and when I direct it as the header…
#header { background: url(“<?php bloginfo(‘stylesheet_directory’); ?>/images/header0.htm”) no-repeat bottom center; }

This alone doesn’t work. If anyone has an idea what other scripts must be changed, I’d appreciate the help.