I AM UNABLE TO OPEN IMAGES IN GMAIL.
HELP PLEASE

[titled changed to mixed case]

specifics?
browser? new behavior or old? are you blocking images?

Rule #1: never post in all-caps, it's the equivalent of shouting, also telling us indirectly that

#2: you're a newbie/ relative newcomer to the realm of email, who can not diagnose what's in all probability a trivial local/ Windows malloc()/ problem; ergo

#3: attempting to solve it for you from afar without sufficient description of the symptoms is doomed to fail.

#4: Seek help from Google's support http://mail.google.com/support/ before you ask others.

Ok. First try clearing the cache and see if that works.

If that didn't work, download FireFox and check if you are able to login and view images. If you can, then dump Internet Explorer.

If that didn't work, then provide us some screen shots and we can figure some things out.

Are you talking about images ATTACHED in e-mails or embedded INSIDE e-mails?