#head
{
position:absolute;
left:0px;
top: 0px;
zindex:-1;
}
#content
{
position:absolute;
left:155px;
top:143px;
}
#menu
{
position:absolute;
top:133px;
left:0px;
}
#bgen
{
position:absolute;
top:3px;
left:0px;
zindex:1;
background-color: transparent;
}