body {margin: 0; padding: 0; background-color: #983300; background-image: url('bg.gif'); background-repeat: repeat-x; background-position: left top; }
#imSite {width: 841px; margin: 15px auto; text-align: left; }
#imHeader {height: 210px; background-color: #C0C0C0; background-image: url('top.jpg'); background-repeat: no-repeat; }
#imBody {background-color: #F3F2EE; background-image: url('content.jpg'); background-repeat: no-repeat; background-position: left top; }
#imMenuMain {height: 36px; padding: 1px 40px 0 40px; }
#imContent {clear: left; padding: 40px 30px 0 40px; }
#imFooter {clear: both; height: 107px; background-color: #C0C0C0; background-image: url('bottom.jpg'); background-repeat: no-repeat; background-position: left top; }
#imFooter_L {margin: 30px 0 0 50px; float: left; }
#imFooter_R {margin: 30px 50px 0 0; float: right; }