#first  { position:absolute; top:10px; left:10px; z-index: 4; color:}
#second { position:absolute; top:135px; left:35px; z-index: 3; color:}
#third { position:absolute; top:610px; left:120px; z-index: 2; color:}

BODY    {
background-image: url(images/bg3.gif);
background-color:#ffffff;
background-repeat: no-repeat;
background-position: center top;
margin: 0px;
}

.content {
  	margin: 5px;
	font-family: Arial, Helvetica, sans-serif; 
	font-size: 11px; 
	text-decoration: none; 
	color: #ffffff;

} 


.footer{
  	font-family: Arial, Helvetica, sans-serif; 
	font-size: 9px; 
	text-decoration: none; 
	color: #cccccc;
} 


A.footer:link {
	font-family: Arial, Helvetica, sans-serif; 
	font-size: 8px;
	font-weight: bold; 
	text-decoration: none; 
	color: #ffff00;
}

A.footer:visited {
	font-family: Arial, Helvetica, sans-serif; 
	font-size: 8px;
	font-weight: bold; 
	text-decoration: none;
	color: #ffff00;
}

A.footer:hover {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 8px; 
	font-weight: bold; 
	text-decoration: none; 
	color: #ffffff;
}

A.footer:active {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 8px;
	font-weight: bold;  
	text-decoration: none; 
	color: #ffffff;
}