\documentclass{article}
\usepackage{graphicx}
\usepackage{tikz}
\usetikzlibrary{spy}
\def\imgfile{../graphics/none.png}
\begin{document}
% \includegraphics as a node in tikz, see ar5iv#215
\begin{figure*}
\begin{tikzpicture}
\begin{scope}[spy using outlines={rectangle,blue,magnification=2.5,size=3cm}]
\node { \includegraphics[height=3cm]{\imgfile}};
\end{scope}
\end{tikzpicture}
\begin{tikzpicture}
\begin{scope}[spy using outlines={rectangle,blue,magnification=2.5,size=3cm}]
\node { \includegraphics[height=3cm]{\imgfile}};
\end{scope}
\end{tikzpicture}
\caption{tikz nodes with includegraphics}
\end{figure*}
\end{document}