Hi,
You have the height auto before the height 100% in the css which will negate the auto and implement 100% and the element will overflow.
You also have set a 100% height to content and given it padding as well which will also make it too big in ie. Fortunately mozilla won't inherit 100% any more than one level down so it collapses the height.
Have a look at my FAQ sticky thread which explains 100% height and also how to place a footer in detail.
Anyway here's your code amended so it works 
Code:
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" >
<head>
<title>revo.com.au</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" />
<style type="text/css">
html, body {
height: 100%;
}
body {
margin: 0px;
padding: 0px;
background: #505F73 url('http://www.revo.com.au/misc/lite/i/container.gif') repeat-y 50% 0;
font-family: Tahoma, Verdana, Arial;
font-size: 12px;
color: #5C7791;
text-align:center;
min-width:700px;
}
div, td, p {
font-family: Tahoma, Verdana, Arial;
font-size: 12px;
color: #5C7791
}
#container {
min-height: 100%;
width: 700px;
margin-left: auto;
margin-right:auto;
position: relative;
text-align:left;
}
* html #container {height: 100%}
#content {
padding: 16px 12px 25px 12px;
}
#header {
position: relative;
left: 50%;
width: 700px;
margin-left: -350px;
padding: 0px;
height: 113px;
background: #1F7EF0 url('http://www.revo.com.au/misc/lite/i/header.gif') no-repeat 100% 0;
}
#navigation {
position:relative;
left: 50%;
width: 700px;
margin-left:-350px;
height: 20px;
background: #183963;
border-bottom: 2px solid #FF7E28;
}
#navigation ul {
margin-left: 0px;
padding-left :0px;
margin-top: 4px;
display: inline;
padding-top: 3px;
}
#navigation ul li {
display:inline;
margin-left: 0px;
padding: 4px 14px;
color:#FFF;
list-style:none;
padding-top: 3px;
}
#navigation a:link, #navigation a:visited, #navigation a:active {
color: #AAB3BC;
text-decoration: none;
border-bottom: 3px solid #183963;
font-weight: bold;
}
#navigation a:hover {
color: #FFFFFF;
text-decoration: none;
border-bottom: 3px solid #FF7E28;
font-weight: bold;
}
.nav {
padding-top: 4px;
font-size: 11px;
font-weight: bold;
}
#footer {
position: absolute;
bottom: 0;
width: 700px;
height: 20px;
background: #183963;
border-top: 2px solid #FF7E28;
text-align: center;
color: #AAB3BC;
}
a:link, a:active, a:visited {
text-decoration: none;
font-weight: bold;
color: #FF7E28;
}
a:hover {
text-decoration: underline;
font-weight: bold;
color: #FF7E28;
}
.button {
border-top: #C1C8CE;
border-right: #E0E6EC;
border-bottom: #E0E6EC;
border-left: #C1C8CE;
border-width: 1px;
border-style: solid;
background: #FDFDFE url('http://www.revo.com.au/i/button_bg.png') repeat-x top left;
font-weight: bold;
color: #1E5A9E;
font-size: 11px;
}
input, .input {
border-top: #C1C8CE;
border-right: #E0E6EC;
border-bottom: #E0E6EC;
border-left: #C1C8CE;
border-width: 1px;
border-style: solid;
background-color: #FDFEFE;
background-image: url('http://www.revo.com.au/i/input_bg.png');
background-repeat: repeat-x;
background-position: top left;
background-attachment: fixed;
color: #0D243D;
font-size: 12px;
font-family: Tahoma;
}
.list UL {
margin: 4px 5px 2px 12px;
padding:0px;
font-weight: bold;
}
.list LI {
background: url(http://www.revo.com.au/misc/lite/i/bullet.gif) no-repeat 0px 5px;
list-style: none;
padding: 0px 0px 0px 10px
}
.orange {
color: #FF7E28;
}
</style>
<link rel="shortcut icon" href="icon.ico" />
</head>
<body>
<div id="container">
<div id="header"> </div>
<div id="navigation">
<div class="nav">
<ul>
<li><a href="http://www.revo.com.au/">Home</a></li>
<li><a href="../services/">Services</a></li>
<li><a href="../portfolio/">Portfolio</a></li>
<li><a href="../contact/">Contact</a></li>
</ul>
</div>
</div>
<div id="content"> <strong>Welcome to <a href="http://www.revo.com.au/">revo.com.au</a>
a multimedia development group ready to assist you!</strong>
<p> <span class="orange"><strong>Why choose us?</strong></span></p>
<p> We offer outstanding services at affordable prices.</p>
<p> </p>
<div class="list">
<ul>
<li>Excellent Product</li>
<li>Reliability</li>
<li>Affordable</li>
</ul>
</div>
<p> Revo believes in establishing a close relationship with it's clients,
because its the basis of creating a unique design. Having close contacts with
our clients enables us to achieve your vision.</p>
<p> You don't even require any web knowledge, we can help you every step
of the way in reaching your goal. Check out our portfolio page to view some
previous projects.</p>
</div>
<div id="footer">
<div class="nav"> Copyright © 2004 revo.com.au </div>
</div>
</div>
</body>
</html>
BTW you should get rif od those non-breaking spaces and use css to position your elements instead. Also there is no tag in xhtml like this <p />. You must use opening and closing tags on paragraphs.
Hope the above helps.
Paul
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