#header {
  width: 160px;
  height: 150px;
}
#subheader {
  float: right;
  width: 450px;
  height: 150px;
  margin-top: -150px;
  display: inline;
}
#left {
  clear: both;
  float: left;
  width: 160px;
  height: auto !important;
  height: 300px; /* IE */
  min-height: 300px;
  display: inline;
}
#middle {
  float: left;
  width: 610px;
  height: auto !important;
  height: 340px; /* IE */
  min-height: 340px;
  display: inline;
}
#right {
  display: none;
}
#footer {
  clear: both;
  width: 100%;
  height: 60px;
}
#menu {
  top: 0px;
  left: 160px;
  width: 160px;
  height: 150px;
  position: absolute;
}
#submenu {
  top: 170px;
  left: 10px;
  width: 140px;
  height: 170px;
  position: absolute;
}