div.banner {
	position: absolute; 
	top: 100px;
	left: 0px;
	width: 100%;
	background: #25b;
	opacity: 0.75;
	filter: alpha(opacity=75);
	height: 120px;
	z-index: 100;
} 
div.bannerinside { 
    position: absolute; 
    top: 110px;
    left: 0px;
    background: #fff; 
    width: 100%; 
    height: 100px; 
    text-align: center; 
    vertical-align: middle; 
    z-index: 110;
   }
div.menu 
{
    border-top: solid 2px #fff;
    border-bottom: solid 2px #fff;
    padding-top: 1px;
    position: relative;
    left: 0px;
    top: 110px;
    width: 220px;
    z-index: 120;
}
td.content 
{
    background: #fff; 
    padding: 110px 20px 20px 20px;
    width: 514px;
}