body {                        
  background-color: #fff;
  color: #000;
  margin: 0px;
  padding: 0px;
}

div {
  border: 0px;
  margin: 0px;
}

#top {
  background-image: url(../images/bg_top.gif);
  position: absolute;
  top: 0px;
  left: 0px;
  padding: 0px;
  margin: 0px;
  width: 100%;
  height: 100px;
}

#logo {
  position: absolute;
  top: 0px;
  left: 0px;
  padding: 0px;
  margin: 0px;
  width: 225px;
  height: 100px;
}

#topnav {
  position: absolute;
  text-align: right;
  right: 0px;
  padding-top: 78px;
  padding-right: 5px;
  height: 100px;
  color: #fff;
  font-family: Verdana, Geneva, Arial, Helvetica, sans-serif;
	font-size: 1em;
}

#links {
  position: absolute;
  top: 110px;
  left: 0px;
  width: 150px;
  text-align: left;
  font-family: Verdana, Geneva, Arial, Helvetica, sans-serif;
	font-size: 1em;
	color: #000;
  padding-left: 10px;
  margin-top: 5px;
	margin-left: 0px;
}

#content {
  font-family: Verdana, Geneva, Arial, Helvetica, sans-serif;
	font-size: 1em;
	color: #000;
  padding-right: 10px;
  margin-top: 120px;
	margin-left: 160px;
  margin-right: 10px;
}