I have problems any one help.

Hi friends.

I have problems making div layout any one help
give simple way convert jpg to div.

 

DIV tags are simple. You can use them in conjunction with a CSS file to beautify your page.

<div id="footer">
ENTER TEXT OR OTHER HTML CODE
</div>

Code (markup):

In the above example id="footer" defines the area of the CSS file that controls how the content within that DIV tag will appear.

 

There is no "converting" from jpg to div. Learn CSS and (X)HTML at w3schools.com

 

CSM is correct. You cannot convert jpg to div. Go back and study your html basics.

 

Why dont use any of those converters available online?

 

Once again, there is no "jpg to div" converter. You maybe mean PSD to XHTML services (but this means (X)HTML coding by hand), and they charge you...