#leftpanel	 {
               position: absolute;
               top: 5px; /* resize these bits to liking */
               left: 0;
               width: 75px; /* works best with fixed  
               width right - left divs*/
           }    

           #rightpanel {
               position: absolute;
               top: 5px; /* resize these bits to liking */
               right: 0;
               width: 75px; /* works best with fixed  
               width right - left divs*/
           }

       #content {
               position: absolute;
               top: 5px;
               padding-left: 95px; /* 20px to play with */
               padding-right: 95px; /* 20px to play with */
               z-index: 21; 
	          
               
               }