I was taking a look at what you did so far. First off you need to enter a doctype. Second the break tag is not needed and throws off the structure (in my opinion). It might be that youre just testing things, if so then disregard that. Second if you're going to be slicing up photoshop layouts then it might be a better idea to use pixels instead of points (for layout) because some photoshop layouts are dont give the freedom for expanding etc..