Hi i have this site here here and the image at the very top does not show up in IE 7 or 8 but does in Firefox why would this be.

For one, you have far too many divs to make up that layout, one of the many reasons its best to use as few as possible is for bug fixing (like this hehe).

As a quick "test" try putting some content into the <div id="headertop"></div>, for example <div id="headertop"><p>test</p></div> and see if it forces the div to be displayed, even if its in the wrong place.

Ive not come across a problem that is unique to ie8 without firefox replicating it, if anything ie8 and ff are generally the same in the way they render the sites i work on.

That was the 1st thing i tried still does not show i have left the text there for you to see.

Personally I would re structure the HTML:

<div id="wrapper">
    <div id="page">
        <div id="header"><img src="../images/logo.jpg" alt="Valley Hosting, Bringing the hosting back to the valleys.</div>
        <ul>
            <li><a href="index.html">Home</a></li>
            <li><a href="index.html">About Us</a></li>
        <ul>    
        <div id="banner">
            <!-- Banner Bits -->
        </div>
        <div id="content">
            <!-- Content Bits -->        
        </div>
    </div>
</div>

Have the head section have a full width image for the white background with curved corners and lay the logo over the top and it can now be clickable (is that a typo in the logo?), it is also good for SEO reasons to have the logo as an image and not a background image, alt text etc.

Pop everything in with as few outlaying divs as possible, you will be able to remove aload from other sections including the banner section for example.

For some reason, IE is not seeing the path to the background image. Using the Developer toolbar, it simply isn't showing that the image is there at all in the applied styles.

ahha, found the issue.

I managed to pull down the images and code for your site in some spare time tonight.

The issue is in the spacing of your CSS.

#headertop {
    background: url(../images/headertop.png) no-repeat 0 50px;
    width:977px;
    height:81px;
    float:left;
    margin:0px 0 0 0;
}

Replace your headertop id with the above, the issue has come from the lack of space between headertop.png)no-repeat, i guess it was enough to stop IE processing the image URL.