(see guidelines for overcoming access barriers)
It is ok to use graphical buttons if they really do make forms easier to understand - provided that a text equivalent ("alt", "name", "id", "value", "title") is provided for the image (if you are using XHTML 1.1 then leave out the "name" attribute).
Be aware that when a user increases the browser text size the graphical button will not increase in size.
For an explanation on building client side image maps for form buttons go to: http://www.w3.org/TR/WCAG10-HTML-TECHS/#forms-graphical-buttons
<form name="details">
<p>First name:
<input type="text" id="firstname" name="fname" tabindex="1"></p>
<p>Last name:
<input type="text" id="lastname" name="lname" tabindex="2"></p>
<p><input type="image" name="Submit2" title="Submit" id="Submit" value="Submit"
src="../images/submitbutton1.gif" alt="submit form"></p>
</form>