body {
  margin: 0; 
  padding: 0; 
  background-color: #DDF7FF; 
  background-image: url('bg.jpg'); 
  background-repeat: repeat-x; 
  background-position: left top;
}

#imSite {
  width: 994px; 
  margin: 0 auto; 
  text-align: left; 
}

#imHeader {
  height: 168px; 
  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: 224px; 
  float: left; 
  padding: 10px 0 0 30px; 
}
#imContent {
  width: 729px; 
  float: left; 
  margin-top: 14px; 
}
#imFooter {
  clear: both; 
  height: 59px; 
  background-image: url('bottom.jpg'); 
  background-repeat: no-repeat; 
  background-position: left top; 
}
#imFooter_L {
  margin: 20px 0 0 38px; 
  float: left; 
}
#imFooter_R {
  margin: 20px 38px 0 0; 
  float: right; 
}