#header {
  margin-top: -160px;
  margin-left: 160px;
  width: 610px;
  height: 160px;
}
#subheader {
  float: right;
  width: 610px;
  height: 50px;
  display: inline;
}
#left {
  clear: left;
  float: left;
  width: 160px;
  height: auto !important;
  height: 300px; /* IE */
  min-height: 300px;
  display: inline;
}
#middle {
  float: left;
  width: 450px;
  height: auto !important;
  height: 280px; /* IE */
  min-height: 280px;
  display: inline;
}
#right {
  float: right;
  width: 160px;
  height: auto !important;
  height: 250px; /* IE */
  min-height: 250px;
  display: inline;
}
#footer {
  clear: both;
  width: 100%;
  height: 60px;
}
#menu {
  float: left; 
  width: 160px;
  height: 120px;
  display: block;
}
#submenu {
  clear: both;
  top: 0px;
  left: 0;
  width: 100%;
  height: 40px;
  position: relative;
}