Personally, I would use conditional styles. In your main markup - run it like this:
<!DOCTYPE html> <html lang="en-us">
In your css you can now:
.myClass { background-image: url(/*DATAURI GOES HERE*/); }
and
.ie7 .myClass { background-image: url(fallback-image.png); }
UPDATE
In addition to the comments below, if you are concerned about IE7 performance - a reliable approach is to make your IE7 a backup sprite image .
This way you only make one HTTP request for IE7 users:
.ie7 .myClass { background-image: url(fallback-sprite.png); background-position: 150px 15px; }
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