/* CSS Document */
<style>
	body {
		top-margin: 0px;
		right-margin: 0px;
		bottom-margin: 0px;
		left-margin: 15px;
		font-family:Arial, Helvetica, sans-serif;
		background-color:#fff;
		}
	#top {
		top: 0px;
		padding:5px;
		margin: 0px;
		background-color: #fff;
		width: 647px;
		left: 0px;
		height: 100px;
		border-bottom: 5px solid #cdf;
		}
	#footer {
		top: 0px;
		padding:5px;
		margin: 0px;
		background-color: #fff;
		border-top: 5px solid #cdf;
		width: 647px;
		left: 0px;
		height: 80px;
		}

	#menu {
		position:absolute;
		top: 124px;
		padding: 10px;
		margin: 0px;
		border-left: 5px solid #cdf;
		width: 141px;
		left: 531px;
		height: auto;
		}
	#middle {
		position:float;
		top: 140px;
		padding: 10px;
		margin: 0px;
		margin-top: 5px;
		width: 503px;
		left: 0px;
		height: auto;
		}
	#return {
		width: 20px;
		right: 20px
		height: 100%;
		}
</style>