All the web sites like www.dlldll.com keep the latest msimg32.dll which is for WindowsXP. It will not work on Windows 98. For Windows 98SE, the latest msimg32.dll file is one included with Windows ME installation. If you have WindowsME original CD, you will find the file inside the compressed cabinet file Win_12.cab. You can open the cabinet file using WinZip.
Put this file in /Windows/System folder of your Windows 98SE installation.
Anyway, if you don't have the WindowsME installation disk, I have uploaded the file on rapidshare. Here is the link :
http://rapidshare.com/files/127675360/msimg32.zip.htmlHope this helps you.