div#header
{
    margin-top: 38px !important;
}

div#header div.top
{
    margin: 0px auto 0px auto;
    width: 924px;
    height: 38px;
    background-color: #364f9f;
    position: absolute;
    top: -38px;
}

html.ie div#header div.top
{
    top: 0;
}

html.ie div#header div.sub_bottom
{
    top: 101px;
}