body, td {
  margin:0;
  border:0;
  padding:0;
  height:100%; 
  max-height:100%; 
  background:#fff; 
  font-family:arial, verdana, sans-serif; 
  font-size:x-small;
  line-height:15px;
  overflow: hidden; 
  }

#header {
  position:absolute; 
  top:0; 
  left:auto; 
  width:760px; 
  height:100px; 
  overflow:hidden; 
  background-image: url(../lib/homepage.gif);
  color:#fff;
  margin-top:0;
  }

#footer {
  position:absolute; 
  bottom:0; 
  left:0;
  width:95%; 
  height:50px; 
  overflow:hidden;
  text-align:center; 
  background:#fff;
  }

#contents {
  position:fixed; 
  top:140px;
  left:0px;
  bottom:50px; 
  right:0; 
  overflow:auto; 
  background:#fff;
  }

/* for internet explorer */

* html body {
  padding:100px 5 50px 10; 
  }

* html #contents {
  height:100%; 
  width:100%;
  }