Well, since you give no problem, we can't give you an answer now can we?
I'm going to guess it is your IMG tag.
Well, if you use relative paths (not URLs) in the src field, you have to make sure that the path is relative from where the script is executing. So you're telling it to look for an image in the something/something/something folder inside the scripts parent folder.
You don't need this complex code for it.
<div style="position: absolute; left: 30px; top: 30px; width: 160px; padding: 1em;">
<table class="cells">
<tr>
<td>
<?php
$gb_pmtpnew = '1';
$gb_pmnew = '1';
$gb_pmtmpnew = ldu_mysql_query("SELECT COUNT(*) FROM ldu_guestbook where guestbook_touserid='$suserid'
and guestbook_state=1");
$gb_pmnew = mysql_result($gb_pmtmpnew,0,"COUNT(*)");
If ($gb_pmnew >= 1) {
?>
<font color="#ffffff" size=”5”><a href="users.php?m=details&id=<?php echo $suserid.'">'.$gb_pmnew; ?><img src="system/img/extra/comment.gif" alt="New Comment(s)"></a>
</font>
<?php
}
?>
</td>
</td>
</table>
</div>
Of course, you did have two opening PHP tags, but only one closing. Doh!!
If I'm wrong, then please tell us what the problem is.
~Brett