body {margin: 0; padding: 0; background-image: url('bg.gif');  background-repeat: repeat-x; background-color: #515151;  }

#imSite {
width: 978px;
text-align: left; 
min-height: 100%;
height: auto !important;
height: 100%;
margin: 0 auto -3em;
}

#imMenuMain {height: 110px; width: 572px; padding: 0px 0px 0 0px;  top: 0px; position: absolute; margin-left: 452px }
#imContent { clear: left; padding: 0px 30px 0 30px; margin-left: 0px }
#imHeader {height: 114px; background-image: url('top.gif'); background-repeat: no-repeat; background-position: center top; }
#imBody {background-image: url('content.gif'); background-repeat: repeat-y; background-position: left top; }

.footer, .push {
height: 3em;
clear: both;
}

#imFooter { background-image: url('bottom.gif'); background-repeat: no-repeat; background-position: center top; }