Código:
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html lang="es" xml:lang="es" xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="content-type" content="text/html;charset=utf-8" />
<meta name="generator" content="Notepad" />
<title>Unitled</title>
<link href="template/style.css" rel="stylesheet" type="text/css" />
</head>
<body>
<div id="capamadre">
<div id="arriba1"></div>
<div id="arriba2"></div>
<div class="contiene1">
<div class="izquierda1"><p align="center"><SELECT class=select2 name=cat
onchange="location.href=options[selectedIndex].value; return true;" size="1" style="font-family: Verdana; font-size: 9px; color: #008000; font-weight: bold">
<option selected>Tu Provincia</option>
<option value="------------">------------</option>
<option>Buenos Aires</option>
<option>Cordoba</option>
</SELECT>
</p>
</div>
<div class="derecha1"></div>
</div>
<div id="arriba3"></div>
<div class="contiene2">
<div class="izquierda2"></div>
<div class="derecha2"></div>
</div>
<div class="contiene3">
<div class="menulateral"></div>
<div class="capacontenido"></div>
</div>
<div id="footer"><div><span class="spanfooter">© 2005 - Derechos Reservados</span><span class="spanfooter2">Condiciones de Uso | Publicite | Nosotros | Contacto</span></div>
</div>
</div>
</body>
</html>
La primera corresponde a firefox, la 2 a ie (imagenes)