Another way it's to create a little Extension tu use any HTML code instead of the string "Delete" in your context :
public static MvcHtmlString HtmlActionLink(this AjaxHelper helper, string html, string actionName, string controllerName, object routeValues, AjaxOptions ajaxOptions, object htmlAttributes)
{
var link = helper.ActionLink("[replace] ", actionName, controllerName, routeValues, ajaxOptions, htmlAttributes).ToHtmlString();
return new MvcHtmlString(link.Replace("[replace]", html));
}
And you can use like that :
@Ajax.HtmlActionLink("<img src='delete.png' alt=''>", "Delete", "FiUser", new { id = item.UserID }, new AjaxOptions { HttpMethod = "POST", OnSuccess = "DeletFiUserOnSucess", Confirm = "Do you want to delete this record?" })