*{
 margin:0px;
 border:0px;
 padding:0px;
}

body{
 border:3px;
 border-color:#828282;
 background-image:url('../img/bg.png');
}

#a3{
  border-top-width:2px;
  border-top-style:double;
  border-top-color:#4F4F4F;

  border-bottom-width:2px;
  border-bottom-style:double;
  border-bottom-color:#4F4F4F;
  margin-top:80px;
  font-size:16px;

}
.iframe
{
padding:0px;
margin-top:0px;
background-color: transparent;
} 

#tudo{
 width:1024px;
 height:768px;
 float:center;
 color: #ffffff;
}



#banner{
 width:1024px;
 height:146px;
 background-image:url('../img/bgcima.jpg');
 float:left;
}



#rodape{
 width:1024px;
 height:146px;
 float:left;
 background-image:url('../img/bgbaixo.jpg');
 float:left;
}

#menu{
 width:155px;
 height:496px;
float:left;
 
}

#conteudo{
 width:714px;
 height:496px;
float:left;

}

#opicao{
 width:135px;
 height:496px;
float:left;
}
#belt{
 width:166px;
 height:385px;
 background-color:#ffffff;
 float:left;
 margin:2px;
 overflow-x:hidden;
}

 a.menu{
 display:block; 
 text-decoration:none;
 padding: 5px 0;
 width:147px;
 height:23px;
 background-image: url('../img/bt.gif');
 color:#ffffff;
 font-size:18px;
 margin-left:-10px;
}

li{
 list-style-type:none;
 margin-top:10px;
 margin:10px;
 font-size:22px;
}

a.menu:hover{
 display:block; 
 text-decoration:none;
 padding: 5px 0;
 width:147px;
 height:23px;
 background-image: url('../img/bth.gif');
 font-size:18px;
 margin-left:-10px;
 
}
hr{
 width:90%;
 margin-top:2px;
}

.panel{
 width:145px;
 height:95px;
 background-color:#006900;
 margin:1px;
float:left;
}
h4{
 margin:5px;
}


#p3{
  height:100px;
  width:450px;
  float:left;
}
#emp3{
 Margin:1px;
}