Marc,
I'm not sure about the top, but, for the footer, you can fix it by removing the extra spaces and putting your corner images on one line. Both the bottomleft.gif and bottomright.gif have preceeding and trailing spaces in the code.
Bottom Left Corner:
<td align="left" valign="bottom" width="30">

</td>
Bottom Right Corner:
<td align="right" valign="bottom" width="30">

</td>
I'm not sure about the top. I tried removing the spacing in the code but that didn't do anything. I think it might be your navigation. It looks like it might be too wide but I don't have the time to check it right now.
Hope that helps,