body {margin: 0; padding: 0; }
#imSite {width: 917px; margin: 0px auto; text-align: left; }
#imHeader {height: 339px; background-image: url('top.jpg'); background-repeat: no-repeat; background-position: left top; }
#imBody {  }
#imMenuMain {position: absolute; top: 110px; height: 210px; padding: 0px 0px 0 20px; }
#imContent {clear: left; padding: 8px 0px 0 0; margin-left: 0px}
#imFooter {clear: both; height: 117px; background-image: url('bottom.jpg'); background-repeat: no-repeat; background-position: left top; }