BODY {
    PADDING-left: 10px;
    PADDING-RIGHT: 10px;
    MARGIN: 0px;
    COLOR: #000000;
    FONT-FAMILY: Verdana, Arial, Tahoma, Helvetica, sans-serif;
    FONT-SIZE: 0.75em;
}
#HeadMain {
	background: #ffffff;
	margin:0px;
	padding:0px;
	height:110px;
}
#ContentDIV {
	padding:5px;
	margin:0 10px 0 10px;
	padding:10px 10px 0 10px;
	min-height: 400px;
	height: 400px;
}
#MenueLeft {
	padding:0px; 
	width:200px;
	min-height:400px;
	height:400px;
	margin-left:1px;
	position:relative;
	left:0px;
	top:111px;
}

#MenueRight {
	padding:0px; 
	width:200px;
	height:400px;
	min-height:400px;
	margin-right:1px;
	position:absolute;
	right:0px;
	top:111px;
}

#FooterMain {
	background: #ffffff;
	margin:0px;
	padding:0px;
	height:40px;
	text-align:center;
}
IMG
{
    padding-top: 2px;
}