ето кода на style.css
#head {
position: top;
top: 0px;
left: 10px;
width: 999px;
height: 170px;
background: url(img/header.gif) no-repeat;
#footer {
position: top;
down: 0px;
left: 10px;
width: 999px;
height: 100px;
background: url(img/footer.gif) no-repeat;
ето и на самата страница
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en">
<head>
<title>Сайта за програмата Скайп</title>
<meta http-equiv="content-type" content="text/html; charset=windows-1251">
<link rel="stylesheet" href="style.css" type="text/css" charset="windows-1251">
<meta name="description" content="Този сайт е за програмата скайп. />
<meta name="keywords" content="скайп,сайт за скайп,skype,site for skype." />
<meta http-equiv="cache-control" content="no-cache" />
<meta http-equv="pragma" content="no-chache" />
<meta http-equiv="content-language" content="bg" />
<meta name="author" content="R3sp3k7" />
<meta name="copyright" content="Copyright©2008-2009.All rights reserved" />
</head>
<body>
<div id="head"></div>
<div id="footer"></div>