Are you looking for a desktop widget, or a background layer tool? What operating system? Above in terms of vertical position (top of display monitor) or top window on display depth?

widget or background tool would be fine if it meets the requirement.

windows 7 64 bit professional

im looking for it to stay on top of all windows.....but if possible to pin it to specific programs(on top of only 1 program)

i found a program that meets SOME of the requirements but clunky.....GhostIt

http://www.softpedia.com/get/Desktop-Enhancements/Other-Desktop-Enhancements/Ghost-It.shtml

it makes selected programs stay on top of all other in switchable opacitys. but this is
programs not images and trying to pull up a photo viewer to be on top would just be a hasle
with alignment and CPU waste.

Requirements:
1.) places IMAGES on top layer of screen
2.) support PNG files(for tranlucent sections)
3.) has opacity changer(not needed but wanted)
4.) does not interfere with other applications(can be click threwable(like GhostIt))

Windows 7 already has a widget and a desktop slide show feature built in.

Okay, "TOP LAYER" is what is confusing me. Windows Live Photo Gallery can run a slideshow of pretty much any image format as a full-screen application. Or are you looking at something that makes the windows transparent so you can see the images underneath?

im looking for something like the previous mention program....GhostIt
but it only does it to images(without a image gallery like program)