...
<IFRAME name="iframe_menu" src="inc_menu.html" height="130" width="100%" scrolling="No" frameborder="0" background="sfondo.gif"> </IFRAME>
<IFRAME name="iframe_offerte" src="inc_home.html" height="70" width="100%" scrolling="No" frameborder="0" background="sfondo.gif">> </IFRAME>
...



...
<td name="OFFERTE" id="OFFERTE"><font face="Banjoman Open Bold" size="1">Offerte</td>
...

Dovrebbe andare :bubu: