make a plane on the fron view port the size doesnt matter but make it fit to your object in the pic for instence if its a car make it wider then taller etc' after ur happy with your planner size press-'m' and ull see the material window opens up in the material windo choose one material sphere and u see below 3 colors i think its black black white cant remeber, anywayz next to the middle color u see a little square box click on it and ull get a new window where u can choose files to get choose jpg and press ok then drag with the mouse the material (jgp pic) to the planer and thats it not to hard if u got problems with my way just print screen the material window and ill show u again with steps good luck