You can import an image into the 3D View as a visual guide for your sculpting and painting using an image plane - a 2D plane object attached to the viewing camera.
For information on importing models from other 3D applications with their respective image planes, see Import using FBX.
You can place an image plane so that it overlays your work and acts as a reference while you sculpt or paint.
To import an image
- In the Object List, select the camera you want to load an image onto (or create a new camera).
- Expand the Camera object, then click the ImagePlane object.
The image plane properties display in the Properties window.
- In the Properties window, click Import.
- Using the File Browser, select the image you want to load as an image plane and click Open.
The image appears in the center of the 3D View in front of the model (provided that the camera is selected and the 3D View is set to look through it).
Note: You can also select an image using the Image Browser, then click the Set Image Plane icon 
to load it.
to load it. Edit the position, visibility, and other properties for an image plane
- To move the image in the 3D View, press the E key and use the left or middle button on the mouse/stylus to either rotate or move the image. In the Image Plane properties, edit the Transformation properties for the image plane by adjusting the translation, rotation, and scale values.
- To modify the transparency of the image, edit the Visibility property. This is useful when you have difficulty viewing the model behind the image.
- To adjust the depth position of the image plane so it appears either in front, behind, or intersects the model, adjust the Depth property.
- To move the camera and image plane together simultaneously, press the Ctrl + Alt keys while performing any camera transformations.
- You can lock the camera’s transformation controls to prevent you from moving the camera by selecting the camera node associated with the image plane in the Object List and turning on the Lock Pan, Lock Rotate, and Lock Zoom properties.
Tip: You can also use an image plane to temporarily import an image into the 3D View to sample color values using the Color Picker. Set the Translation and Scale properties to display the image in a convenient location of the view.