html {
    height:100%; 
    max-height:100%; 
    padding:0;
    margin:0; 
    border:0; 
    background:#fff; 
    font-size:76%; 
    font-family:georgia, palatino linotype, times new roman, serif;
/* hide overflow:hidden from IE5/Mac */ 
/* \*/ 
    overflow: hidden; 
/* */ 
}

body {height:100%; max-height:100%; overflow:hidden; padding:0; margin:0; border:0;}

#head { position:absolute; margin:0; top:0; left:0; 
        display:block; width:100%; height:95px; 
        background:url(assets/top.jpg) #fff; background-position:0 0; background-repeat:repeat-x; 
/*      font-size:4em; */
        z-index:5; 
        overflow:hidden; 
        color:#000;}

#foot {position:absolute; margin:0; bottom:0; left:0; display:block; width:100%; height:30px; background:url(assets/foot.jpg) #fff;font-size:1em; z-index:25; overflow:hidden; color:#f00;}