Let's see an example:
Example
HTML:
<div id="mainDiv">
<div id="header">This is my header</div>
<div id="menu">
<li>My first option</li>
<li>My second option</li>
</div>
<div id="footer">My footer</div>
</div>
CSS:
mainDiv {
width: 1024px;
height: auto;
background: #ccc;
}
#header {
width: 100%;
height: 20px;
background: yellow;
}
#menu {
width: 200px;
height: 50px;
background: red;
}
#footer {
width: 100%;
height: 20px;
background: black;
color: white;
}
As you can see in that example, I've added a main DIV with a gray background. I understand that in your case that DIV containes an IMAGE instead.
The red square is your menu, you can modify that DIV with your include tag.
In yellow you have the header and in black the footer.
I don't know if this can help you to archieve what you want.