create new material list in autocad

[shamsam1]

i want to create new material list in autocad2007 by attaching image..or create material name then call image
and is there way to import materials from autcad2005 to autcad2007

ex
material 1,c:image1.jpg;
material2,d:image2.jpg;
material3,d:image4.bmp;

any possible way to do this

[shamsam1]

still waiting for the answer to create material list