$HEADER =
	"<br />
	<table width='800' border='0' cellspacing='0' cellpadding='0'>
  <tr>
    <td colspan='4'><img src='".THEME."images/header.jpg' alt='' /></td>
  </tr>
  <tr>
    <td width='7' class='bodyborder'>&nbsp;</td>
    <td width='173' class='contentbody'>Main Menu</td>
    <td class='contentbody'>";

$FOOTER = 
    "&nbsp;</td>
    <td width='7' class='bodyborder'>&nbsp;</td>
  </tr>
  <tr>
    <td colspan='4'><img src='".THEME."images/footer.jpg' alt='' /></td>
  </tr>
</table>";