* { padding: 0; margin: 0; }

body {
 font-family: Verdana, Arial, Helvetica, sans-serif;
 font-size: 13px;
 background: #c0c0c0;
}

a img {border: 0}

a:link {color: gray; text-decoration: none}
a:visited {color: gray; text-decoration: none}
a:hover {color: rgb(150,150,150);  text-decoration: none}


p {
 padding: 10px;
}

#wrapper { 
 margin: 0 auto;
 height: auto;
 width: 766px;
}


#header {
 color: #333;
 width: 766px;
 height: 180px;
 background-image: url(header.jpg);
}

#footer { 
 width: 766px;
 height: 50px;
 clear: both;
 color: #333;
 background-image: url(footer.jpg);
}

#left_and_content {
 border-collapse:collapse;
 background: white;
 height: 400px;
 padding: 0px;
 
 }
 
 #td_left {
  width: 204px;
  vertical-align: top;
  background-image: url(left.jpg);
 }
 
 #td_content {
  width: 562px;
  vertical-align: top;
  padding-top: 40px;
  padding-left: 10px;
 }