body {margin: 0; padding: 0; background-image: url('bg.gif'); background-repeat: repeat; background-position: left top; }
#imSite {width: 978px; margin: 4px auto; text-align: center; }

#imHeader {height: 123px; background-image: url('top.jpg'); background-repeat: no-repeat; background-position: left top; }

#imBody {background-image: url('content.jpg'); background-repeat: repeat-y; background-position: left top; }

#imMenuMain {
height: 39px;
padding: 0px 0px 0px 110px;
background-image: url('menu.jpg');
background-repeat: no-repeat;
background-position: left top;
}

#imContent {clear: left; padding: 8px 0px 0 0px; }

#imFooter {clear:both; height: 5px; background-image: url('bottom.jpg'); background-repeat: no-repeat; background-position: left top; }

#imFooter_L {margin: 9px 0 0 25px;color:#ffffff;float: left; }

#imFooter_R {margin: 9px 25px 0 0;color:#ffffff; float: right;  }