html { height:100%;
       padding:0em; }

body { height:100%;
       padding:0px; 
       margin:0px; }

div#main { min-height:100%; }


div#header { width:100%; 
             height:110px; 
             margin:0px;}

div#content { }

div#footer { clear:both;
             width:100%; 
             height:55px; 
             margin-top:-65px;
             background-color:#ffffff;
             }