.top 
 {  
     background-image:url(images_new/corporate_09.jpg);
}   
.middle
{background-image:url(images_new/corporate_28.jpg);
}

.lower{background-image:url(images_new/corporate_40.jpg);
}
img {border: none;}
/*ul {list-style-type:none;}
ul li {display:inline;}*/

.footernew{background-image:url(images_new/footer_07.jpg);
}