<!--  العلوي -->
<div style="background: url('skin/t_h_bg.gif') repeat-x;height: 60px">

<div style="background: url('skin/t_h_l.gif') no-repeat;height: 60px;width: 189px;float: left"> </div>

<div style="background: url('skin/t_h_r.gif') no-repeat;height: 60px;width: 276px;float: right"> </div>

</div>

<!-- // العلوي -->

<div >
<div style="background: url('skin/t_r_bg.gif') repeat-y right;  padding-right: 20px; ">
<div style="background: url('skin/t_l_bg.gif') repeat-y left;padding-left: 20px">

........المحتوى.........


</div></div></div>

<div style="background: url('skin/t_f_bg.gif') repeat-x;height: 63px">

<div style="background: url('skin/t_f_l.gif') no-repeat;height: 63px;width: 272px;float: left"> </div>

<div style="background: url('skin/t_f_r.gif') no-repeat;height: 63px;width: 213px;float: right"> </div>

</div>

<div >
<div style="background: url('skin/t_r_bg.gif') repeat-y right center;  padding-right: 20px; ">
<div style="background: url('skin/t_l_bg.gif') repeat-y left center;padding-left: 20px">

<div style="width: 100%"> المحتوى </div>

</div></div></div>