I have created many transparent images for use in PowerPoint. The problem as I have recently learned, but not experienced, is that not all applications treat transparent the same. I guess I started out lucky. The combination that I use is Photoshop and PowerPoint using PNG files. I have made my shows and had them on Windows and had Windows shows on my Mac with PNG's. I've been told that just 'cause it's a PNG doesn't mean it'll be transparent, or just 'cause the app will deal with a PNG doesn't mean it'll handle the transparent correctly. One author, Tim Eason, describes PNG files as one of PowerPoints best kept secrets.