body,div,dl,dt,dd,ul,ol,li,h1,h2,h3,h4,h5,h6,pre,form,fieldset,input,p,blockquote,th,td{margin:0;padding:0;}
#offer{
	background-color:#f4e1b7;
	background-image:url(../images/back.jpg);
	background-repeat:no-repeat;
	height:319px;
	width:191px;
    _width:181px; 
	
    
}

#offer1{
    background-color:#f4e1b7;
   /* background-image:url(../images/back.jpg);
    background-repeat:no-repeat; 
    width:191px;    */
    height:280px;
  
    
}

#offer img{
	margin:50px 0 0 30px;
	float:left;
}
#offer1 img{
    margin:20px 15px 0 20px;
    float:left;
}
#offer div b {
	float:left;
	font-size:11px;
	margin: 10px 0 0 30px ;  /*  7px 0 0 22px*/
	font-family:Arial, Helvetica, sans-serif;
	color: #333333;
	font-weight: bold;
}

#offer div h1 {
	float:left;
	font-size:10px;
	font-family:Arial, Helvetica, sans-serif;
	margin:-9px 0 0 30px;
	width:140px;
  /*  line-height:11px;  */
    
    _margin:-9px 0 0 15px;
    _width:140px;
    
	color: #333333;
}
#offer div p{
	float:left;
	font-size:10px;
	font-family:Arial, Helvetica, sans-serif;
	margin:6px 0 0 0;
	width:140px;
	color: #333333;
}

#offer1 div b {
    float:left;
    font-size:11px;
    margin:10px 0px 0 20px;
    font-family:Arial, Helvetica, sans-serif;
    color: #333333;
    font-weight: bold;
}

#offer1 div h1 {
    float:left;
    font-size:10px;
    font-family:Arial, Helvetica, sans-serif;
    margin:-6px 15px 0 20px;
    width:140px;
    color: #333333;
}
#offer1 div p {
    float:left;
    font-size:10px;
    font-family:Arial, Helvetica, sans-serif;
    margin:6px 0 0 0px;
    width:140px;
    color: #333333;
}

ul {list-style:none;}


#offer-sp{
    background-color:#f4e1b7;
    background-image:url(../images/back-sp.jpg);
    background-repeat:no-repeat;
    height:319px;
    width:191px;
    _width:181px; 
    
    
}


#offer-sp img{
    margin:50px 0 0 30px;
    float:left;
}

#offer-sp div b {
    float:left;
    font-size:11px;
    margin:10px 0 0 23px ;  /* 7px 0 0 22px*/
    font-family:Arial, Helvetica, sans-serif;
    color: #333333;
    font-weight: bold;
}

#offer-sp div h1 {
    float:left;
    font-size:10px;
    font-family:Arial, Helvetica, sans-serif;
    margin:-9px 0 0 30px;
    width:140px;
 /*   line-height:11px;   */
    
    _margin:-9px 0 0 15px;
    _width:140px;
    
    color: #333333;
}
#offer-sp div p{
    float:left;
    font-size:10px;
    font-family:Arial, Helvetica, sans-serif;
    margin:6px 0 0 0;
    width:140px;
    color: #333333;
}