Hello, I have a website with a master page that has some backgrounds and images, I also have in that website a folder called protected and some subfolders called administrator, user and so on.

I created some pages based on the masterpage inside these directories but I dont see the images.  Should I copy the images  inside each directory??

most likely the path you are using to load the images is not valid once you are in a sub-directory
if your images are runat="server" then you can use the '~', i.e. '~/images/some_image.gif', this should load the images from the root of the web project no matter where the pages exist

another option is to put all of your files into sub directories, have a default.aspx page that redirects to a /home/default.aspx page, then all of your UI can use relative paths to load your images '../images/some_image.gif'

I tried to use two different way in the code of the masterpage

i prefer to use this style when referencing images
<img src="../Imagenes/cabezote/GestionCompetencias2_01.gif" /></td>

so then I set up my project file structure like this

/admin/default.aspx
/admin/manage_user.aspx
/admin/etc....
/home/default.aspx
/home/contact_us.aspx
/home/etc...
/product/product_search.aspx
/product/product_detail.aspx
/images/all image files...
/include/js, css, other files - maybe your master files?

/default.aspx - this page has no UI, it redirects to /home/default.aspx
the only file I have in the root is /default.aspx, everything else is in sub directories
this makes the entire site very consistant in the way it references images, js, css, etc...

if you don't have a site structured this way then using
<img src="~/Imagenes/cabezote/GestionCompetencias2_02.gif" />
proably makes the most sense as you do not need to worry your images references as they get loaded from the root of the web project

this  <img src="~/Imagenes/cabezote/GestionCompetencias2_02.gif" /> should work if you add a runat="server" attribute, otherwise it ignores the ~