How do you make a picture file into material ?

I wanna make a parquet tiles picture into my project but how can i do it ?

Please guide me step by steps....

In max, type m, click the map slot next to Diffuse, select bitmap. Add your file

Just make sure your image is tileable, otherwise it will look terrible when you apply it to your model.

Here's a tutorial for creating tileable textures: http://www.game-artist.net/forums/vbarticles.php?do=article&articleid=15

Here's a good tutorial covering materials: http://dxyner2000.com/tutorials/tut1.htm