Source:

#header, #body, #footer {
	width: 700px;
	margin-right: auto;
	margin-left: auto;
}
#header {
	background-image:url(images/design_header.png);
	height:126px;
}
#body {
	background-image:url(images/design_body.png);
	background-repeat:repeat-y;
}
#header h2 {
	display:none;
}
#navigation {
	width:200px;
	float:left;
	margin:0;
}
#navigation ul {
	margin-left:25px;
	margin-top:20px;
	margin-bottom:20px;
	padding:0;
}
#navigation li {
	list-style:none;
	background-color:#CCC;
	border-left:6px solid red;
	width:110px;
	padding:3px;
	margin:0;
}
#content {
	margin-left:210px;
	margin-right:30px;
}
#footer {
	font-size:90%;
	text-align:center;
	background-image:url(images/design_footer.png);
	height:22px;
}
.clear {
	clear:left;
}

<div id="header">
	<h2>Company</h2>
</div>
<div id="body">
	<div id="navigation">
		<ul>
			<li>Home</li>
			<li>News</li>
			<li>Services</li>
			<li>About</li>
			<li>Contact</li>
		</ul>
	</div>
	<div id="content">Lorem ipsum dolor sit amet, consectetuer adipiscing elit. Aliquam sit  amet nunc at nibh ultricies rhoncus. Fusce tristique pharetra lectus.  Nunc euismod felis a magna. Phasellus eleifend facilisis nibh.  Vestibulum mattis blandit tellus.</div>
	<br class="clear" />
</div>
<div id="footer">&copy;2006 Company</div>