2
Create (or edit) your .htaccess file to point to 404 errors.
Then create a new .php file and place it in the root of your site with the following code (change the image file to one of your own)
You can see this in action on a site I am working on at
http://broadsword.ships.acalltoduty.com/nofile.php (The site has no public content, it's still in major development, but this will show you how it fits your theme and never needs to be changed)
<?php
include('mainfile.php');
include('header.php');
$xoopsOption['show_rblock'] = 1;
?>
<html>
<div align="middle">
The page you have requested can not be found on this website.<br>
Please be sure you have used the correct address or select a link from the menu.
<p>
<img src="/images/alert.gif" width="160" height="120">
</p>
<p>
(Error 404 Page Not found)
</p>
</div>
</html>
<?php
include('footer.php');
?>
Save as 404.php