body {margin: 0; padding: 0; }
#imSite {width: 996px; margin: 15px auto; text-align: left; }
#imHeader {height: 230px; background-image: url('top.jpg'); background-repeat: no-repeat; }
#imBody {}
#imMenuMain {width: 148px; float: left; padding: 13px 0 0 3px; }
#imContent {width: 842px; float: left; margin-top: 3px; }
#imFooter {clear: both; height: 27px; background-color: #C0C0C0; background-image: url('bottom.jpg'); background-repeat: no-repeat; }