#waterslogo  {
   background-repeat: no-repeat;
   background-image: url(sg_home_media/waterslogo.gif);
   margin-top: 0px;
   margin-left: 0px;
   height: 206px;
   width: 587px;
   z-index: 3;
   top: 262px;
   left: 157px;
   position: absolute;
}

#i27footer  {
   background-image: url(sg_home_media/d27footer.gif);
}