* {
	margin: 0;
	padding: 0;
	border: 0;
	text-decoration: none;
	font-family: tahoma;
	background-repeat: no-repeat;
	list-style: none;
	font-size: 13px;
	color: #5b5b5b;
}

body {
	background-color: #fff;
}

#content {
	width: 741px;
	margin: 0 auto;
	background-image: url('../images/background.gif');
	background-repeat: repeat-y;
	padding: 0 82px;
}

/* top */
#top {
	border-top: 1px solid #d7d7d7;
	display: block;
}

#topMenu {
	height: 24px;
	width: 704px;
	display: block;
	padding: 7px 17px 0 20px;
	border-bottom: 1px solid #d7d7d7;
	margin-bottom: 13px;
}

#topMenu li {
	height: 16px;
	display: block;
	float: right;
	background-image: url('../images/arrow.gif');
	background-position: left center;
	padding-left: 17px;
	margin-left: 13px;
}

#topMenu li.first {
	background: none;
	float: left;
	padding: 0;
}

#topMenu li a {
	font-size: 13px;
	color: #000;
}

#topMenu li a:hover, #topMenu li.first a {
	color: #215b79;
}

#banner {
	width: 800px;
	display: block;
	clear: both;
	margin: 0 0 0 -5px;
}

#menu {
	display: block;
	width: 231px;
	height: 205px;
	float: left;
}

#menu li {
	text-indent: -2000px;
}

#menu li a {
	display: block;
	height: 41px;
	width: 231px;
}

#menu li.li1 a { background-image: url('../images/menu.png');}
#menu li.li1 a:hover { background-image: url('../images/menu.png'); background-position: -231px 0;}

#menu li.li2 a { background-image: url('../images/menu.png'); background-position: 0 -41px;}
#menu li.li2 a:hover { background-image: url('../images/menu.png'); background-position: -231px -41px;}

#menu li.li3 a { background-image: url('../images/menu.png'); background-position: 0 -82px;}
#menu li.li3 a:hover { background-image: url('../images/menu.png'); background-position: -231px -82px;}

#menu li.li4 a { background-image: url('../images/menu.png'); background-position: 0 -123px;}
#menu li.li4 a:hover { background-image: url('../images/menu.png'); background-position: -231px -123px;}

#menu li.li5 a { background-image: url('../images/menu.png'); background-position: 0 -164px;}
#menu li.li5 a:hover { background-image: url('../images/menu.png'); background-position: -231px -164px;}

.top {
	display: block;
	float: right;
}

/* text content */
#secContent {
	width: 692px;
	padding: 19px 26px 40px 23px;
	*padding-bottom: 20px;
}

#textContent {
	width: 337px;
	display: block;
	float: left;
	margin-bottom: 28px;
}

#content h1, #rightColumn dt {
	height: 26px;
	width: 100%;
	display: block;
	background-image: url('../images/h1BG.gif');
	background-position: left bottom;
	background-repeat: repeat-x;
	font-size: 13pt;
	font-weight: normal;
	padding-top: 5px;
}

#content h1 img, #rightColumn dt img{
	display: block;
	float: left;
	padding: 5px 12px 0 18px;	
}

#textContent p {
	display: block;
	width: 294px;
	text-align: justify;
	margin: 22px auto 0;
	line-height: 140%;
}

#textContent p.more {
	margin-top: 10px;
	text-align: right;
}

#rightColumn {
	width: 337px;
	display: block;
	float: right;
	margin-bottom: 28px;
}

#rightColumn dt {
	margin-top: 15px;
}

dd.offert {
	height: 32px;
	display: block;
	border-bottom: 1px solid #d7d7d7;
	padding: 16px 9px 0 19px;
	font-weight: bold;
}

dd.offert a {
	display: block;
	float: right;
	font-weight: bold;
	margin-top: -6px;
	*margin-top: -20px;
	padding-left: 3px;
}

dd.offert a:hover {
	color: #d4260a;
}

#whyUs {
	text-align: center;
	padding: 20px 0;
}

dd.application {
	height: 32px;
	display: block;
	border-bottom: 1px solid #d7d7d7;
	background-image: url('../images/applicationBG.png');
	background-position: 14px center;
	padding: 16px 9px 0 55px;
}

dd.application a {
	font-weight: bold;
}

dd.application a:hover {
	color: #d4260a;
}

#banner2 {
	width: 800px;
	display: block;
	margin: 0 0 0 -28px;
}

#links {
	display: block;
	padding: 13px 0 0 27px;	
	margin-bottom: 40px;
}

#links li {
	display: block;
	width: 123px;
	float: left;
	padding: 7px 15px 7px 21px;
}

#links li a:hover {
	color: #215b79;
}

div.form {
	display: block;
	margin-bottom: 5px;	
}

div.form label {
	display: block;
	float: left;
	width: 115px;
}

div.form input, div.form textarea, div.form select {
	display: block;
	border: 1px solid #1e5876;	
}

div.form input {
	width: 131px;
	padding: 2px;
}

div.form textarea {
	clear: left;
	padding: 2px;
}

div.form .send {
	background-color: #fff;	
}

/* footer */
#footer {
	width: 100%;
	height: 52px;
	clear: both;
	display: block;
	background-image: url('../images/footerbg.gif');
	background-repeat: repeat-x;
	border-top: 5px solid #1e6996;
	border-bottom: 1px solid #2c7aac;
}

#footer div {
	display: block;
	width: 721px;
	margin: 0 auto;
	padding: 12px 10px 0;
}

#footer p {
	display: block;
	float: left;
	color: #75a0b6;	
}

#footer p a, #footer ul li a {
	color: #75a0b6;
}

#footer p a:hover, #footer ul li a:hover {
	color: #73c4ed;
}

#footer ul {
	display: block;
	float: right;
}

#footer ul li {
	display: block;
	float: left;
	color: #75a0b6;
	padding-left: 10px;
}

#footer ul li a {
	padding-right: 7px;
}
<!-- height: 60px; , height: 100px; -->