html, body {
  margin: 0px;
  padding: 0px;
  border: 0px;
}
  
#left {
  position: absolute;
  left:0px;
  top:100px;
  width:200px;
  background:#fff;
  border:1px solid #000;
  padding: 0px 5px;
}

#right {
  position: absolute;
  right:0px;
  top:100px;
  width:200px;
  background:#fff;
  border:1px solid #000;
  padding: 0px 5px;
}

#header {
  background:#fff;
  /* IE 5.5 */
  height:81px;
  border-top:1px solid #000;
  border-right:1px solid #000;
  border-left:1px solid #000;
  voice-family: "\"}\"";
  voice-family: inherit;
  /* IE 6 */
  height: 99px;
}
html]body #banner {
  /* Mozilla and Safari */
  height: 99px;
}

#main {
  background:#fff;
  /* these two margins affect IE 5.5 */
  margin-left: 200px;
  margin-right:200px;
  border:1px solid #000;
  padding: 0px 5px;
  voice-family: "\"}\"";
  voice-family: inherit;
  /* these two margins affect IE 6 */
  margin-left: 200px;
  margin-right:200px;
}
html]body #main {
  /* these two margins affect Mozilla and Safari */
  margin-left: 212px;
  margin-right:212px;
}
#footer {
  width: 100%;
  height: 35px;
  border: solid #000000;
  border-width: 1px 0;
  margin: 0;
}