body {
  margin: 0;
  padding: 0;
  background-color: White;
  background-image: url('bg.jpg');
  background-repeat: repeat-x;
  background-position: top;
}

#imSite {
  width: 992px;
  margin: 15px auto;
  text-align: left;
}

#imHeader {
  height: 136px;
  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: left top;
}

#imMenuMain {
  width: 134px;
  float: left;
  padding: 16px 0 0 14px;
}

#imContent {
  width: 831px;
  float: left;
  margin-top: 6px;
}

#imFooter {
  clear: both;
  height: 51px;
  background-image: url('bottom.jpg');
  background-repeat: no-repeat;
  background-position: left top;
}

#imFooter_L {
  margin: 20px 0 0 20px;
  float: left;
}

#imFooter_R {
  margin: 20px 20px 0 0;
  float: right;
}

#imFooter_S {
  margin: 20px -70px;
  float: left;
  font: 9pt Tahoma;
}