Convert images to Html/css

Hi I need to convert 4 images to html and css. I need the html to be search engine friendly (no tables) and be well coded and commented. I also need the links to have the appriopriate mouseover states. I will be using these images as templates for the site so there should be a lot of crossover between the 4 templates. I also need the template to contain a main content so that i can later choose the style for the content areas ## Deliverables 1) Complete and fully-functional working program(s) in executable form as well as complete source code of all work done. 2) Deliverables must be in ready-to-run condition, as follows (depending on the nature of the deliverables): a) For web sites or other server-side deliverables intended to only ever exist in one place in the Buyer's environment--Deliverables must be installed by the Seller in ready-to-run condition in the Buyer's environment. b) For all others including desktop software or software the buyer intends to distribute: A software installation package that will install the software in ready-to-run condition on the platform(s) specified in this bid request. 3) All deliverables will be considered "work made for hire" under U.S. Copyright law. Buyer will receive exclusive and complete copyrights to all work purchased. (No GPL, GNU, 3rd party components, etc. unless all copyright ramifications are explained AND AGREED TO by the buyer on the site per the coder's Seller Legal Agreement). ## Platform Internet explorer 6 and 7 , firefox and all other relevant browsers