body {margin: 0; padding: 0; background-image: url('bg.jpg'); background-color: #8AABB4; background-repeat: repeat-x; background-position: left top; }
#imSite {width: 923px; margin: 0px auto; text-align: left; }
#imHeader {height: 198px;  background-image: url('top.png'); background-repeat: no-repeat; background-position: left bottom; }
#imBody {  background-image: url('content.png'); background-repeat: repeat-y; background-position: left top; }
#imMenuMain { position:absolute; top: 140px; width: 923px; height: 40px; padding: 0px 10px 0 20px;  background-image: url('menu.png'); background-repeat: no-repeat; background-position: left top; }
#imContent {clear: left; padding: 0px 14px 0 15px; }
#imFooter {clear: both; height: 72px;  background-image: url('bottom.jpg'); background-repeat: no-repeat; background-position: left bottom; }