body {margin: 0; padding: 0; background-color: #FFFFFF; background-image: url('bg.jpg'); background-repeat: repeat; background-position: left top; background-attachment: fixed; }
#imOpt {position: relative; float:right ; top: 0; padding: 0 10px 0  0 ; font: 12px Tahoma ; color: #800000; }
#imSite {width: 988px; margin: 15px auto; text-align: left; }
#imHeader {top: 1px; height: 138px; background-color: transparent; background-image: url('top_home.png'); background-repeat: no-repeat; }
#imBody {background-color: #FFFFFF; background-image: url('content_home.gif'); background-repeat: repeat-y; background-position: left top; border: 1px solid #FF9900;}
#imMenuMain {height: 46px;    padding: 10px 0 0 14px; }
#imMenuMain2 { z-index: 1000; position: absolute; top: 0px; left: 0px; height: 46px;  padding: 30px 0 0 10px; }
#imMenuMain3 {clear: left; width: 148px;  float: left; padding: 5px 0 0 0px; }
#imMenuMain4 {clear: left; width: 148px; float: left; padding: 5px 0 0 0px; }

#imContent {width: 839px; position: relative; top: 20px; left: 140px; margin-top: 4px;   }
#imFooter { clear: both; height: 40px; background-color: transparent;  }