Here is sample solution:
<%@
Master
Language="C#"
AutoEventWireup="true"
CodeBehind="Site1.master.cs"
Inherits="MasterPages_SiteNavigation.Site1"
%>
<!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">
<head
runat="server">
<title></title>
<asp:ContentPlaceHolder
ID="head"
runat="server">
</asp:ContentPlaceHolder>
</head>
<body>
<form
id="form1"
runat="server">
<div>
<asp:Panel
ID="Panel1"
runat="server"
BackColor="Maroon"
Width="100%">
<table
width="100%">
<tr>
<td>
<a
href="http://www.mini.pw.edu.pl">
<asp:Image
ID="Image1"
runat="server"
ImageUrl="~/Images/mini_logo.gif"
/>
</a>
</td>
<td
style="width:
90%">
<div
style="text-align:
center">
<asp:Label
ID="Label1"
runat="server"
Font-Bold="True"
Font-Names="tahoma"
ForeColor="White"
Text="My
Great Web Site"></asp:Label>
</div>
</td>
<td>
<a
href="http://www.pw.edu.pl">
<asp:Image
ID="Image2"
runat="server"
ImageUrl="~/Images/pw_logo.gif"
/>
</a>
</td>
</tr>
</table>
</asp:Panel>
<asp:ContentPlaceHolder
ID="ContentPlaceHolder1"
runat="server">
</asp:ContentPlaceHolder>
<asp:Panel
ID="Panel2"
runat="server"
BackColor="Maroon"
Width="100%">
<table
width="100%">
<tr>
<td
style="width:
100%">
<div
style="text-align:
center">
<asp:Label
ID="Label2"
runat="server"
Font-Bold="True"
Font-Names="tahoma"
ForeColor="White"
Text="Copyright
\u169 ? 2008"></asp:Label>
</div>
</td>
</tr>
</table>
</asp:Panel>
</div>
</form>
</body>
</html>