body {margin: 0; padding: 0; background-color: #003366; } 
#imSite {width: 1020px; margin: 5px auto; text-align: center; } 
#imHeader {height: 142px; } 
#imBody {background-image: url('content.jpg'); background-repeat: repeat-y; background-position: left top; } 
#imMenuMain {height: 60px; padding: 1px 1px 0 43px; background-image: url('menu.jpg'); background-repeat: no-repeat; background-position: left top; } 
#imContent {clear: left; padding: 0px 15px 0 25px; } 
#imFooter {clear: both; height: 61px; background-image: url('bottom.jpg'); background-repeat: no-repeat; background-position: left top; } 
#imFooter_L {margin: 20px 0 0 40px; float: left; } 
#imFooter_R {margin: 22px 37px 0 0; float: right; }