body {margin: 0; padding: 0; }

#imSite {width: 800px; margin: 15px auto; text-align: left; }

#imHeader {height: 140px; background-color: #C0C0C0; background-image: url('top.jpg'); background-repeat: no-repeat; }

#imBody {background-color: #FFFFFF; }

#imMenuMain {height: 30px; padding: 1px 7px 0 7px; background-color: #C0C0C0; background-image: url('menu.jpg'); background-repeat: no-repeat; background-position: left top; }

#imContent {clear: left; padding: 1px 7px 0 7px; }

#imFooter {clear: both; height: 25px; background-color: #C0C0C0; background-image: url('bottom.jpg'); background-repeat: no-repeat; background-position: center top; }

#imFooter_L {margin: 5px 0 0 7px; float: left; }

#imFooter_R {margin: 5px 7px 0 0; float: right; }

#imFooter_C {margin: 5px -100px 0 7px; float: right; }