body {
    margin: 0; padding: 0; 
    background: url(gfx/site_bgr.jpg) top repeat-x; }
div#site {
	background-color: #FFCC33;
    position: relative;
    left: 120px;
    margin: 0px;
    width: 800px; }

div#top {
	position: relative; 
	top: 0; 
	left: -48px;
    padding: 0; 
	margin: 0; 
	}
	
div#head {
	position: relative; 
	top: 0;
	left: 0;
	width: 800px;
	padding: 0; 
	margin: 0; 
	
	height: 350;
    
	font:24px verdana; 
	text-decoration: bold;
	background: url(gfx/middle_bgr.jpg) top left repeat-y;	
	}

div#head_l {
	position: absolute; 
	top: 0;
	left: 0;
	width: 520;
	height: 350;
	
	margin: 0;
	}
	
div#head_r {
	position: absolute; 
	top: 0;
	left: 520;
	width: 280;
	height: 350;
	
	margin: 0;
	}

div#middle {
	position: relative; 
	top: 0;
	left: 0;
	width: 800px;
	
	padding: 0; 
	margin: 0; 
	background: url(gfx/middle_bgr.jpg) top left repeat-y;
	}

div#middle_l {
	position: absolute; 
	top: 0;
	left: 0;
	width: 230;
	padding: 30px 30px 30px 40px;
	
	margin: 0;
	}
	
div#middle_r {
	position: relative; 
	top: 0;
	left: 230;
	width: 570;
	padding: 0;
	
	margin: 0;
	}
	
div#down {
	position: relative; 
	top: 0;
	left: 0;
    padding: 0; 
	margin: 0;
	background: url(gfx/middle_bgr.jpg) top left repeat-y;
	}
	
A:visited {text-decoration: none; color: #993300; border: none; } 
A:link {text-decoration: none; color: #FF9900; border: none; }
A:active {text-decoration: none; color: #FF3300; border: none; }
A:hover {color: #FF3300}
<link href="txt.css" rel="stylesheet" type="text/css">