body {margin: 0; padding: 0; background-color: #0000FF; }
#imSite {width: 850px; margin: 15px auto; text-align: left; }
#imHeader {height: 95px; background-color: #FFFFFF; background-image: url('top.jpg'); background-repeat: no-repeat; background-position: left top; }
#imBody {background-image: url('content.jpg'); background-repeat: repeat-y; background-position: center center; }
#imMenuMain {height: 32px; padding: 1px 45px 0 45px; background-color: #0000FF; }
#imContent {clear: left; padding: 15px 55px 0 55px; }
#imFooter {clear: both; height: 25px; background-color: #0000FF; }
#imFooter_L {margin: 5px 0 0 15px; float: left; }
#imFooter_R {margin: 5px 7px 0 0; float: right; }