a:link {text-decoration:none;} 
a:hover {text-decoration:none;}
a:visited {text-decoration:none;}

body{
  margin: 0px;
}

div.cabecera
{
  z-index:2;
  position:absolute;
  background:#009999;
  top:0px; 
  width: 100%; 
  height: 90px;
  margin: 0px;
  text-align: center;
}

div.menu{
 z-index:1; 
 position:absolute;
 background:#009999; 
 width: 140px; 
 top: 0px;
 height:100%;
 border-color:#000000;
 background-image: url("fondo.gif");
 background-repeat: no-repeat;
 background-position: bottom right;
 
}
div.contenido{
 position:absolute; 
 top:90px;
 left:140; 
 margin:15px 25px 15px ;
 text-align: justify;
 font-family:Verdana;
 font-size:11pt;
}