You are a wonderful person for taking this time and reviewing my code. I truly appreciate your support, thank you so much. I like to keep thinks easy, simple and documented as you can see.
My MasterPage
<%@ Master Language="VB" CodeFile="MasterPage.master.vb" Inherits="MasterPage" %>
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml" >
<!-- code -->
<head runat="server">
<title>ics Master</title>
<link href="Master.css" rel="stylesheet" type="text/css" />
</head>
<body bottommargin="0" topmargin="0">
<form id="form1" runat="server">
<div> <table id="MainTable"> <!-- div Fullpage table -->
<tr> <!-- First row topheader -->
<td id="TopHeader" colspan="2" >
</td>
</tr>
<tr> <!-- Second row Company Title -->
<td id="Title" colspan="2" style="filter:progid

XImageTransform.Microsoft.Gradient(endColorstr='blue', startColorstr='white', gradientType='1'); height: 10px;">
<h2> ICS Consulting</h2>
</td>
</tr>
<tr> <!-- Third row, 2 columns first column is the menu second col is for content -->
<td id="LeftPanel" >
<ul id="mainnav" >
<li><a href="Default.aspx" > Home </a> </li>
<li><a href='Aboutus.aspx'>About Us</a></li>
<li><a href='Services.aspx'>Services</a></li>
<li><a href='Industries.aspx'>Industries</a></li>
<li><a href='contact.aspx'>Contact Us</a></li>
</ul>
</td>
<td id="RightPanel">
<asp:ContentPlaceHolder ID="ContentPlaceHolder1" runat="server">
</asp:ContentPlaceHolder>
</td>
</tr>
<tr>
<td id="Footer" colspan="2" >
Copyright © 2008 ICS Consulting LLC, Inc.
</td>
</tr>
</table>
</div> <!-- End div Fullpage table -->
</form>
</body>
</html>
----Contact Page
<%@ Page Language="VB" MasterPageFile="~/MasterPage.master"
AutoEventWireup="false" CodeFile="contact.aspx.vb" Inherits="_contact" %>
<asp:Content ID="Content1" runat="server"
ContentPlaceHolderID="ContentPlaceHolder1">
<h1> Contact Us </h1>
<table id="ContactTable" >
<tr> <!-- Row 1 -->
<td style="width: 112px; height: 26px;"> Name</td>
<td style="width: 214px; height: 26px;">
<asp:TextBox ID="txtName" runat="server" Width="272px"></asp:TextBox>
</td>
<td style="width: 131px; height: 26px;">
<asp:RequiredFieldValidator ID="RequiredFieldValidator1" runat="server" ControlToValidate="txtName"
ErrorMessage="*"></asp:RequiredFieldValidator></td>
</tr>
<tr><!-- Row 2 -->
<td style="width: 112px; height: 26px;"> E-mail</td>
<td style="width: 214px; height: 26px;">
<asp:TextBox ID="txtEmail" runat="server" Width="272px"></asp:TextBox>
</td>
<td style="width: 131px; height: 26px;">
<asp:RequiredFieldValidator ID="RequiredFieldValidator2" runat="server" ControlToValidate="txtEmail"
ErrorMessage="*"></asp:RequiredFieldValidator></td>
</tr>
<tr><!-- Row 3 -->
<td style="width: 112px; height: 153px"> Comments/ Feedback</td>
<td style="width: 214px; height: 153px" valign="baseline">
<asp:TextBox ID="txtComments" runat="server" Height="104px" TextMode="MultiLine"
Width="272px"></asp:TextBox></td>
<td style="width: 131px; height: 163px">
</td>
</tr>
<tr><!-- Row 4 -->
<td style="width: 112px; height: 19px"> </td>
<td align="right" style="width: 214px; height: 19px" valign="baseline">
<asp:Button ID="Button1" runat="server" OnClick="Button1_Click1" Text="Send" /></td>
<td style="width: 131px; height: 19px" valign="bottom">
</td>
</tr>
<tr><!-- Row 5 -->
<td style="width: 214px; height: 70px">
</td>
<td style="width: 131px; height: 70px" valign="bottom">
<asp:ValidationSummary ID="ValidationSummary1" runat="server" Width="264px" />
</td>
</tr>
<tr><!-- Row 6 -->
<td colspan="3" style="text-align: center; height: 8px; ">
</td>
</tr>
</table>
</asp:Content>