Unable to view the images deployed in Sharepoint’s_layouts folder

1. Picture file should be .jpg format.

2. Grant “Read” access to all users in C:\Program Files\Common Files\Microsoft Shared\web server extensions\12\TEMPLATE\IMAGES\folder\file.jpg or under IIS in Sharepoint Central Administration, _layouts, images, folder.

3. Check Image under link Modify Shared Web Part if match with the file name /_layouts/images/folder/file.jpg