Why are ALT tags important?
Alt tags are a brief text explanation of the content of an image. If someone is using a text only browser, a reader for the blind, or just has graphics turned off, they will still know what you intended to have visible as a graphic. Go ahead and put alt tags on blank spacer images as well. You can put something like alt=”blank”, alt=”none” or simply alt=””. Anything like this will satisfy the validators and make your page more user friendly.