<![if !IE ]> html { margin: 0 }
body  { background-color: #fff8ef; background-image: url(pict/hg1.jpg); background-repeat: repeat; margin: 0 0 0 0; padding: 0; overflow: hidden }
#oben { position: fixed; top: 0; width: 100%; height: 140px; overflow: auto }
#inhalt { background-color: #fff8ef; background-image: none; position: fixed; top: 140px; bottom: 67px; width: auto; overflow: auto }
p, h3 { margin: 0; padding: 5px }
#unten { position: fixed; bottom: 0; width: 100%; height: 67px; overflow: auto }
<![endif]> <!-- [if gte IE 5] > html, body { margin: 0; padding: 0; 	/* ohne IE/Mac \*/ overflow: hidden /**/ }
#oben { position: absolute; top: 0; width: 100%; height: 140px; overflow: hidden }
#inhalt { margin-top: 140px; /* ohne IE/Mac \*/ position: absolute;
height: expression(document.body.clientHeight - 210 + "px");
	margin:0;
	/**/ top: 140px; width: 100%; /* height: 1em; */ overflow: auto }
#inhalt h1  { color: #ad1001; font-size: 1.4em; font-family: Arial, Helvetica, Geneva, Swiss, SunSans-Regular; font-style: normal; font-weight: bold; line-height: 120%; text-decoration: none; text-align: left; margin-left: 0 }	
p, h3 { margin: 0; padding: 5px }
#unten { /* ohne IE/Mac \*/ position: absolute; top: expression(document.body.clientHeight - 67 + "px");
	/**/  /* top: 1em; */ width: 100%; height: 67px; overflow: hidden }
<![endif]--> { }