<style type="text/css">
<!--
<!--[if IE]>
html {overflow: auto;}
body {
	margin: 0px;
	overflow: auto;
	height: 100%;
	font-family: Verdana, Geneva, Arial, Helvetica, sans-serif;	
}
div#top

{position:absolute;
top:0px;
left:50%;
margin-left:-380px;
width:760px;
height:80px;
border:1px solid #000000;
background-image:url(images/banner.jpg);
background-repeat:no-repeat} 
<![endif]-->
-->
</style>