body {margin: 0; padding: 40px 0 5px; 
background-image: url('bg.jpg'); 
 

}

#imSite {width: 961px; margin: 15px auto ; text-align: left; }
#imHeader {height: 192px; 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 {height: 31px; padding: 1px 4px 0 28px; background-image: url('menu.jpg'); background-repeat: no-repeat; background-position: left top; }
#imContent {clear: left; padding: 8px 14px 0 0; margin-left: 8px}
#imFooter {clear: both; height: 142px; background-image: url('bottom.jpg'); background-repeat: no-repeat; background-position: left top; }