4
OK I fixed it. I looked at the default theme again and used their setup instead.
<tr>
<td id="headerbanner">
<{$xoops_banner}>
<td width=428 height=108 align="right" valign="middle" bgcolor="1B4949">
<div style="text-align: right; padding-top: 0px;"><img src="<{$xoops_imageurl}>images/ACC_Banner2.gif" align="right">div>
td>
tr>
and I used the following style
td#headerbanner {width: 100%; background-color: #1B4949; vertical-align: middle; text-align:center;}