Try this (on a white background) using PowerPoint 2002/2003:
Using your rectangle tool draw a rectangle about 1/2 the size of your image.
Fill it with white. Place it on top and on the left side of your photo.
Return to the Fill Color Tool and select Fill Effects. Select Two Colors.
Make both colors white. Set the "To" transparency to 100%. Choose the
Vertical Shading Style and the Varient located in the upper left hand corner
of the four options.
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