body{
BACKGROUND: url('images/bg.jpg') #ffffff no-repeat center top;
margin:0px;
}
#head{
padding:0px;
margin:0px;
top:0px;
width:980px;
height:143px;
background: url('images/hdr_bg.jpg') #ecf9ff no-repeat center top;
text-align:center;
}

#head ul{
position:relative;
margin:0px;
padding:0px;
top:110px;
left:-350px;
}
#head ul{
list-style-type:none;
}
#head ul li{
float:right;
width:5em;
position:relative;
text-align:center;
margin:0px;
padding:0px;
}
#head ul li a{
display:block;
text-decoration:none; 
color:blue;
}
#head ul li a:hover{
color:red;
}

#head ul li a:hover span{
display:block;
}

#head ul li a span{
display:none;
}

#head ul li a:hover .MenuImg{
display:none;}

#content{
width:980px;
height:600px;
padding:0px;
margin:0px;
}
#content img{
position:relative;
top:0px;
height:auto;
border: 0px;
}

#content table{
position:relative;
margin:0px;
padding:0px;
top:110px;
left:0px;
}

#footer{
position:relative;
padding:0px;
margin:0px;
top:0px;
left:0px;
width:980px;
height:41px;
background: url('images/ftr_bg.jpg') #ecf9ff no-repeat center top;
text-align:center;

}
#footer ul{position:relative;
margin:0px;
padding:0px;
left:-300px;
top:18px;
list-style-type:none;
}

#footer ul li{
float:right;
width:5em;
height:15px;
position:relative;
text-align:center;
margin:0px;
padding:0px;
border:0px solid red;
border-left-width:1px;
font-size:10pt;
}

#footer ul li a{
text-decoration:none; 
}