#head {
	position:absolute;
	top:68px;
	left:196px;
	width:454px;
	height:58px;
	background-image:url(../km/graphic/logo.gif);
	background-repeat:no-repeat;
	background-color:yellow;
}
#menu {
	border:1px solid black;
	position:absolute;
	top:200px;
	left:0px;
	width:180px;
	overflow:hidden;
	background-color:red;
}
#body {
	border:1px solid black;
	position:absolute;
	top:140px;
	left:200px;
	background-color:blue;
}