body {

	background-color:    #FFFFFF;	
	font-size:           11px;
	font-family:         Verdana;
	padding:             0px;
	margin:              0px;
}
<!--[if IE 7]>
html>body div#bg_top {
  height: auto;
  min-height: 518px;
}
div#bottom {
  clear: both;
}
<![endif]--> 
div, h1, ul {
	margin-top:          0px;
	margin-bottom:       0px;
}

A:VISITED, A, A:LINK {
	color:               #006699;
	font-family:         Verdana, Arial, Helvetica, sans-serif;
	font-size:           11px;
	text-decoration:     none;
}

A img, A:LINK img, A:VISITED img {
	border:              0px;
}

a.selected, a.selected:LINK, a.selected:VISITED {
	color:               red;
}


#header {
	clear:               both;
	width:               800px;
}

#headerHigh {
	background-color:    #FFFFFF;
	height:              40px;
	background-image:    url( "http://www.silvertipmarine.com/images/photo_bar_top.jpg" );
	background-position: right bottom;
	background-repeat:   no-repeat;
}

#headerLow {
	background-color:    #006699;
	height:              48px;
	background-image:    url( "http://www.silvertipmarine.com/images/boat_darkbg.gif" );
	background-position: right top;
	background-repeat:   no-repeat;
}

#navigationBar {
	background-image:    url( "http://www.silvertipmarine.com/images/bottomlight.gif" );
	background-position: top;
	margin-bottom:       5px;
	height:              33px;
	width:               800px;
}

#leftNavigation {
	width:               540px;
	float:               left;
	text-indent:         25px;
	padding:             3px 0px 3px 0px;
}

#leftNavigation ul {
	margin-left:         0;
	padding-left:        0;
}

#leftNavigation li {
	list-style-type:     none;
	padding:             0em 1em;
	border-left:         1px solid black;
	display:             inline;
}

#leftNavigation li:first-child {
	border:              none;
}

#rightNavigation {
	margin-left:         540px;
	width:               257px;
	/*height:              33px;*/
	background-image:    url( "http://www.silvertipmarine.com/images/boat_bottomlight.gif" );
	background-repeat:   no-repeat;
	background-position: right top;
	text-align:          right;
	line-height:         25px;
}

#rightNavigation ul {
	margin-left:         0;
	padding-left:        0;
}

#rightNavigation li {
	list-style-type:     none;
	padding:             0.25em 1em;
	display:             inline;
}

#rightNavigation li:first-child {
	border:              none;
}

#footer {
	clear:               both;
	float:               none;
	width:               800px;
	height:              auto;
	line-height:         25px;
	vertical-align:      middle;
}

#footerLeft {
	background-color:    #CCCCCC;
	margin-top:          20px;
	width:               500px;
	float:               left;
	text-indent:         25px;
}

#footerLeft ul {
	margin-left:         0;
	padding-left:        0;
}

#footerLeft li {
	display:             inline;
	border-left:         1px solid black;
	padding:             0em 1em;
}

#footerRight {
	background-color:    #CCCCCC;
	margin-top:          20px;
	width:               300px;
	float:               left;
}

#middlePage {
	width:               805px;
	min-height:          300px;
	*height:             300px;
}

#sideBar {
	float:               left;
	width:               200px;
	vertical-align:      top;
	margin-top:          0px;
}

#sideBar ul {
	margin-left:         0px;
	margin-top:          0px;
	margin-bottom:       0px;
	padding-left:        0px;
	padding:             0px;
}

#sideBar ul ul {
	padding:             0px 15px;
	margin-bottom:       0px;
}

#sideBar ul ul ul {
	padding:             0px 15px;
	margin-bottom:       0px;
}

#sideBar ul ul ul ul {
	padding:             0px 15px;
	margin-bottom:       0px;
}

#sideBar li {
	padding:             0em 0em;
	list-style:          none;
}

#armModesContainer {
	margin-left:         270px;
}

#content {
	margin-left:         200px;
	width:               600px;
	height: 100%;
	line-height:         13pt;
}

#content p {
	margin-top:          0px;
	margin-bottom:       5px;
}

#content h1 {
	color:               #006699;
	font-size:           16pt;
	margin-bottom:       10px;
	text-transform:      uppercase;
}

#content h2 {
	font-size:           13px;
	text-decoration:     underline;
}

#content h3 {
	font-size:           12px;
	font-weight:         bold;
	margin-top:          0px;
	margin-bottom:       0px;
}

#content ul {
	margin-bottom:       5px;
}

#content img.leftImportant {
	vertical-align:      text-top;
	float:               left;
	border:              1px solid #000;
	margin-right:        10px;
}

#content img.leftCommon {
	vertical-align:      text-top;
	float:               left;
	margin-right:        10px;
}

#content img.imageList {
	border:              0px;
}

#contentSpecificationsTop {
	clear:               both;
}

#contentSpecifications {
	clear:               both;
}

div.spec {
	margin-bottom:       5px;
	clear:               left;
	float:               left;
	overflow:            hidden;
	width:               600px;
}

div.spec .specTitle {
	float:               left;
	width:               300px;
}

div.spec .specDesc {
	float:               left;
	text-indent:         0px;
	text-align:          left;
	width:               300px;
	padding:             0px 0px;
	margin-bottom:       0px;
}

.spec p {
	margin-top:          0px;
	margin-bottom:       0px;
}


div.FAQItem .itemHeading {
	text-decoration:     underline;
	font-size:           13px;
	color:               #000000;
	margin-bottom:       5px;
	text-transform:      none;
}

div.FAQItem {
	float:               left;
	padding-bottom:      10px;
}

div.FAQItem p.itemContent {
	margin-top:          0px;
	margin-bottom:       0px;
	font-style:          italic;
}

#content div.dealer {
	margin-bottom:       15px;
}

#content div.dealer h1 {
	font-weight:         bold;
	font-size:           12px;
	color:               #000000;
	margin-bottom:       5px;
	text-transform:      none;
}

#content div.dealer p {
	margin-top:          0px;
	margin-bottom:       0px;
}

#content div.dealer .address {
	margin-top:          15px;
	margin-bottom:       0px;
}

#content div.dealer .contact {
	margin-top:          5px;
	margin-bottom:       0px;
}

#partners {
	margin-top:          0px;
	margin-bottom:       0px;
}

#partners ul {
	margin-left:         0px;
	padding-left:        0px;
	padding:             0px;
}

#partners li {
	padding:             0em 0em;
	margin-bottom:       5px;
	list-style:          none;
}

div.formItem {
	margin-top:          0px;
	margin-bottom:       15px;
}

div.formItem p {
	margin-top:          0px;
	margin-bottom:       0px;
}

div.formItemLeft {
	text-decoration:     underline;
	margin-top:          0px;
	margin-bottom:       0px;
}

div.formItemRight {
	margin-top:          0px;
	margin-bottom:       0px;
}

div.formSubmit {
	width:               500px;
	text-align:          right;
}

div.formItemRight .formAddress {
	width:                200px;
	height:               40px;
}

div.formItemRight .formInput {
	width:                175px;
}


div.formItemRight .formMessage {
	width:                500px;
	height:               125px;
}

.spacer {
	clear:                both;
}

#userInterface { 
	background-image:     url(/images/ui.jpg);
	height:               326px;
	width:                300px;
}

#userInterfaceMenu a {
	position:             absolute;
	height:               84px;
	width:                84px;
	text-decoration:      none;
}
   
#userInterfaceMenu a i {
        visibility:           hidden;
}

a#easiest    { top: 152px; left: 223px; }
a#convenient { top: 155px; left: 317px; }
a#quick      { top: 213px; left: 392px; }
a#powerful   { top: 305px; left: 418px; }


#splashPage {
	width:                740px;
	*width:               100%;
	margin-left:          auto;
	margin-right:         auto;
	text-align:           center;
}

#splashHeader {
	text-align:           center;
	width:                740px;
	margin-top:           0px;
	margin-bottom:        0px;
}

#splashPage p {
	margin-top:           0px;
	margin-bottom:        0px;
}


#splashContent {
	text-align:           left;
	width:                740px;
	margin-top:           15px;
	margin-bottom:        15px;
}

#splashContent p {
	margin-top:           10px;
}

#splashFooter {
	text-align:           center;
	width:                740px;
	margin-top:           0px;
	margin-bottom:        0px;
}

#supportForm fieldset {
	display:             block;
	padding:             1em 1em 1em 1em;
	background-color:    #EEEEEE;
	
	position:            relative;
	margin-top:          15px;
	
	padding-top:         5px;
	*padding-top:         15px;
}

#supportForm legend {
	position:            absolute;
	top:                 -10px;
	padding:             2px 5px;
	margin-top:          0px;
	margin-bottom:       0px;
	font-weight:         bold;
	font-size:           13px;
}

#supportForm input {
	display:             block;
	width:               20em;
}

#supportForm input.submit {
	width:               15em;
	display:             block;
	float:               left;
}

#supportForm textarea {
	display:             block;
}


#supportForm select {
	display:             block;
}

#supportForm label {
	display:             block;
	margin-bottom:       0.5em;
	font-weight:         bold;
}

span.required {
	color:               red;
	font-weight:         bold;
	margin-right:        5px;
}


.errors {
	color:               red;
}
<!--[if IE 7]>
<style type="text/css">
DIV.content
{
height: auto;
min-height: 100%;
}
</style>
<![endif]-->