HI

I have a situation. I am developing a site and that will have almost 100 pages.
Now on the bottom of each page there will be Links. So what i want is to make i HTML file like footer.htm and include that on the bottom of every page. so what i did is :

HTML Code:
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
</head>

<body>
<p>This is a test to include </p>
<p>Do u see any thing below this ?????</p>
[B]<!--#include virtual="footer.htm" -->[/B]
<p></p>
</body>
</html>

and there is the example of footer.htm
HTML Code:
<table width="75%" border="1">
  <tr>
    <td>data</td>
    <td>data</td>
    <td>data</td>
  </tr>
  <tr>
    <td>data</td>

    <td>date </td>
    <td>date </td>
  </tr>
  <tr>
    <td>data</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td>

  </tr>
</table>
but i can not see the footer file included.

please help