[SQU] filtering some types of files with acl ?

Hi,
I have a dvb and a leased line, I use squid for caching proxy server
with parent proxy my dvb provider. I want to filter
only the file formats like .jpg or .gif to be recieved thorough my dvb
and everything else through my leased line. In the
squid.conf I have the example "acl aclname urlpath_regex [-i] \.gif$"
But I could not manage to succed with always_direct and never_direct
tags.
I also have some acl's with src ipaddres/netmask to limit the use of my
proxy server only from my clients. Is it possible
to filter the "gifs or jpgs" only on a certain acl src
ipaddress/netmask so for example for 192.168.0.0/24 the whole
traffic is passing through my parent proxy, while for 192.168.1.0/24
only the filtered jpgs and gifs pass through my dvb.
Thank you in advance for any suggestion.
Regards
Veno

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