<BUTTON ...>

Usage Recommendation
use <INPUT ...> instead

<BUTTON ...> creates a button. Unlike <INPUT ...>, <BUTTON ...> is a container which allows you to put regular HTML contents in the button, including text and pictures. Unfortunately, <BUTTON ...> does not degrade well, and so at this time it's best to stick with <INPUT ...>.

this code produces this
<BUTTON TYPE=SUBMIT>
<IMG SRC="../graphics/sfsmile.gif" HEIGHT=97
WIDTH=105 ALT="Starflower" ALIGN="ABSMIDDLE">
<STRONG>Send It In!</STRONG></BUTTON>

By default, <BUTTON ...> creates a plain button, much like <INPUT TYPE=BUTTON>. With the TYPE attribute, <BUTTON ...> can also create submit and reset buttons. The HTML code put between <BUTTON ...> and </BUTTON> is not the value sent with the form. The value of the button determined by the <INPUT VALUE="..."> attribute.