diff --git a/head.php b/head.php
index 7c59b9911..eacfb6aee 100644
--- a/head.php
+++ b/head.php
@@ -45,8 +45,8 @@ if ($config['cf_title'] == $g4['title']) $g4['title'] = '';
 </header>
 
 <?=outlogin('neo'); // 외부 로그인 ?>
-<?//=poll('basic'); // 설문조사 ?>
-<?//=visit('basic'); // 방문자수 ?>
-<?//=connect(); // 현재 접속자수 ?>
+<?=poll('neo'); // 설문조사 ?>
+<?=visit('neo'); // 방문자수 ?>
+<?=connect(); // 현재 접속자수 ?>
 
 <div id="wrapper">
diff --git a/skin/poll/neo/poll.skin.php b/skin/poll/neo/poll.skin.php
index 61ee9e364..8268b3cca 100644
--- a/skin/poll/neo/poll.skin.php
+++ b/skin/poll/neo/poll.skin.php
@@ -13,78 +13,24 @@ if (!$po_id)
 
 $po = sql_fetch(" select * from $g4[poll_table] where po_id = '$po_id' ");
 ?>
-2
-<table width="220" border="0" cellspacing="0" cellpadding="0">
+
+<section>
+<h2>설문조사</h2>
 <form name="fpoll" method="post" action="<?=$g4[bbs_path]?>/poll_update.php" onsubmit="return fpoll_submit(this);" target="winPoll">
 <input type="hidden" name="po_id" value="<?=$po_id?>">
 <input type="hidden" name="skin_dir" value="<?=$skin_dir?>">
-<tr>
-    <td width=7 height=7><img src="<?=$poll_skin_path?>/img/bg_tl.gif" width=7></td>
-    <td background="<?=$poll_skin_path?>/img/bg_t.gif"></td>
-    <td width=6><img src="<?=$poll_skin_path?>/img/bg_tr.gif" width=6></td>
-</tr>
-<tr>
-    <td background="<?=$poll_skin_path?>/img/bg_ml.gif"></td>
-    <td>
-        <table width="100%" border="0" cellspacing="0" cellpadding="0">
-        <tr><td height=5 colspan=5></td></tr>
-        <tr>
-            <td width="5"></td>
-            <td align="center" colspan=3>
-                <table width="100%" border="0" cellspacing="0" cellpadding="0">
-                <tr>
-                    <td width=5><img src="<?=$poll_skin_path?>/img/bg_mcl.gif"></td>
-                    <td align=center background="<?=$poll_skin_path?>/img/bg_mc.gif"><img src="<?=$poll_skin_path?>/img/title.gif"></td>
-                    <td width=4><img src="<?=$poll_skin_path?>/img/bg_mcr.gif"></td>
-                </tr>
-                </table></td>
-            <td width="5"></td>
-        </tr>
-        <tr><td height=10 colspan=4></td></tr>
-        <tr>
-            <td></td>
-            <td width="25" align="center"><img src="<?=$poll_skin_path?>/img/q.gif" width="12" height="13"></td>
-            <td height="20" style="text-align:justify;"><font color="#848484"><?=$po[po_subject]?></font>
-                <? if ($is_admin == "super") { ?><a href="<?=$g4[admin_path]?>/poll_form.php?w=u&po_id=<?=$po_id?>"><img src="<?=$poll_skin_path?>/img/admin.gif" width="33" height="15" border=0 align=absmiddle></a></center><? } ?>
-            </td>
-            <td></td>
-        </tr>
-        <tr><td height=5 colspan=4></td></tr>
-
-        <tr>
-            <td></td>
-            <td colspan=2>
-                <table width="100%" border="0" cellspacing="0" cellpadding="0">
-                <? for ($i=1; $i<=9 && $po["po_poll{$i}"]; $i++) { ?>
-                <tr>
-                    <td width="25" align="center"><? if ($i == 1) { echo "<img src='$poll_skin_path/img/a.gif' width='12' height='13'>"; } else { echo "&nbsp;"; } ?></td>
-                    <td width="30" height="25" align="center"><input type="radio" name="gb_poll" value="<?=$i?>" id='gb_poll_<?=$i?>'></td>
-                    <td width=""><font color="#848484"><label for='gb_poll_<?=$i?>'><?=$po['po_poll'.$i]?></label></font></td>
-                </tr>
-                <? } ?>
-                </table></td>
-        </tr>
-        <tr><td height=5 colspan=4></td></tr>
-        <tr>
-            <td></td>
-            <td colspan="2" align=center>
-                <input type="image" src="<?=$poll_skin_path?>/img/poll_button.gif" width="70" height="25" border="0">
-                <a href="javascript:;" onclick="poll_result('<?=$po_id?>');"><img src="<?=$poll_skin_path?>/img/poll_view.gif" width="70" height="25" border="0"></td>
-            <td></td>
-        </tr>
-        <tr><td height=5 colspan=5></td></tr>
-        </table></td>
-    <td background="<?=$poll_skin_path?>/img/bg_mr.gif"></td>
-</tr>
-<tr>
-    <td height=7><img src="<?=$poll_skin_path?>/img/bg_bl.gif" width=7></td>
-    <td background="<?=$poll_skin_path?>/img/bg_b.gif"></td>
-    <td><img src="<?=$poll_skin_path?>/img/bg_br.gif" width=6></td>
-</tr>
+<? if ($is_admin == "super") { ?><a href="<?=$g4[admin_path]?>/poll_form.php?w=u&amp;po_id=<?=$po_id?>">설문조사 관리</a><? } ?>
+<?=$po[po_subject]?>
+<ul>
+<? for ($i=1; $i<=9 && $po["po_poll{$i}"]; $i++) { ?>
+    <li><input type="radio" name="gb_poll" value="<?=$i?>" id='gb_poll_<?=$i?>'> <label for='gb_poll_<?=$i?>'><?=$po['po_poll'.$i]?></label></li>
+<? } ?>
+</ul>
+<input type="submit" value="투표하기">
+<a href="javascript:;" onclick="poll_result('<?=$po_id?>');">결과보기</a>
 </form>
-</table>
 
-<script type='text/javascript'>
+<script>
 function fpoll_submit(f)
 {
     var chk = false;
@@ -116,6 +62,6 @@ function poll_result(po_id)
         echo " alert('권한 $po[po_level] 이상의 회원만 결과를 보실 수 있습니다.'); return false; ";
     ?>
 
-    win_poll("<?=$g4[bbs_path]?>/poll_result.php?po_id="+po_id+"&skin_dir="+document.fpoll.skin_dir.value);
+    win_poll("<?=$g4[bbs_path]?>/poll_result.php?po_id="+po_id+"&amp;skin_dir="+document.fpoll.skin_dir.value);
 }
 </script>
diff --git a/skin/poll/neo/poll_result.skin.php b/skin/poll/neo/poll_result.skin.php
index aae68e195..4d299e2d0 100644
--- a/skin/poll/neo/poll_result.skin.php
+++ b/skin/poll/neo/poll_result.skin.php
@@ -2,152 +2,80 @@
 if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가 
 ?>
 
-<table width="600" border="0" cellspacing="0" cellpadding="0" align=center>
-<tr>
-    <td align="center">
-        <table width="600" height="70" border="0" cellpadding="0" cellspacing="0">
-        <tr> 
-            <td align="center" valign="middle" bgcolor="#EBEBEB">
-                <table width="590" height="60" border="0" cellspacing="0" cellpadding="0">
-                <tr> 
-                    <td width="30" align="center" bgcolor="#FFFFFF" ><img src="<?=$g4[bbs_img_path]?>/icon_01.gif" width="5" height="5"></td>
-                    <td width="40" align="left" bgcolor="#FFFFFF" ><font color="#666666"><b>질 문</b></font></td>
-                    <td width="20" align="left" bgcolor="#FFFFFF" >l</td>
-                    <td width="500" bgcolor="#FFFFFF" ><font color="#666666"><b><?=$po_subject?></b> (전체 <?=$nf_total_po_cnt?>표)</font></td>
-                </tr>
-                </table></td>
-        </tr>
-        </table>
+<h1>설문조사 결과 보기</h1>
 
-        <table width="600" border="0" cellspacing="0" cellpadding="0">
-        <tr> 
-            <td height="10"></td>
-        </tr>
-        </table>
+<section>
+<h2><?=$po_subject?></h2>
+<span>전체 <?=$nf_total_po_cnt?>표</span>
 
-        <table width=600 bgcolor=#ffffff cellpadding=1 cellspacing=0>
-        <tr> 
-            <td> 
-                <table width=100% cellpadding=6 cellspacing=1>
-                <? for ($i=1; $i<=count($list); $i++) { ?>
-                <tr bgcolor=#FFFFFF>
-                    <td width="258" bgcolor="#EBF1F5"><?=$list[$i][num]?>. <?=$list[$i][content]?></td>
-                    <td width="175" bgcolor="#EBF1F5"><img src="<?=$g4[bbs_img_path]?>/poll_graph_y.gif" width="<?=(int)$list[$i][bar]?>" height="7"></td>
-                    <td width="121" bgcolor="#A1C9E4"><font color="#ffffff"><?=$list[$i][cnt]?>표 (<?=number_format($list[$i][rate], 1)?>%)</font></td>
-                </tr>
-                <? } ?>
-                </table></td>
-        </tr>
-        </table>
-
-        <table width="570" border="0" cellspacing="0" cellpadding="0">
-            <tr>
-                <td height="15"></td>
-            </tr>
-        </table>
+<ol>
+<? for ($i=1; $i<=count($list); $i++) { ?>
+    <li>
+        <p>
+            <?=$list[$i][content]?>
+            <span><?=$list[$i][cnt]?>표 <?=number_format($list[$i][rate], 1)?>%</span>
+        </p>
+        <div>
+            <span></span>
+        </div>
+    </li>
+<? } ?>
+</ol>
+</section>
 
 <? if ($is_etc) { ?>
+<section>
+    <h2>의견</h2>
 
     <? if ($member[mb_level] >= $po[po_level]) { ?>
-        <form name="fpollresult" method="post" onsubmit="return fpollresult_submit(this);" autocomplete="off" style="margin:0px;">
-        <table width=570 bgcolor=#D4D4D4 cellpadding=1 cellspacing=0>
-        <input type=hidden name=po_id value="<?=$po_id?>">
-        <input type=hidden name=w value="">
-        <tr> 
-            <td> 
-                <table width=100% cellpadding=0 cellspacing=0 bgcolor=#FFFFFF>
-                <tr> 
-                    <td height=50 colspan=2>
-                        <table width=100% cellpadding=4 bgcolor=#FFFFFF>    
-                        <tr><td><?=$po_etc?></td></tr>
-                        </table></td>
-                </tr>
-                <tr> 
-                    <td height=35 width=150 align="center">
-                        <? if ($member[mb_id]) { ?>
-                            <input type=hidden name=pc_name value="<?=cut_str($member[mb_nick],255)?>">
-                            <b><?=$member[mb_nick]?></b> &nbsp;
-                        <? } else { ?>
-                            이름 <input type='text' name='pc_name' size=10 class=input required itemname='이름'> &nbsp;
-                        <? } ?>
-                    </td>
-                    <td>
-                        의견 <input type='text' name='pc_idea' size=55 class=input required itemname='의견' maxlength="100"> &nbsp;
-                        <input name="image" type=image src='<?=$g4[bbs_img_path]?>/ok_btn.gif' align=absmiddle border=0></td>
-                </tr>
-                </table>
-            </td>
-        </tr>
-        </table>
-        </form>
+    <form name="fpollresult" method="post" onsubmit="return fpollresult_submit(this);" autocomplete="off">
+    <input type=hidden name="po_id" value="<?=$po_id?>">
+    <input type=hidden name="w" value="">
+    <input type=hidden name="skin_dir" value="<?=$skin_dir?>">
+        <fieldset>
+            <legend>의견남기기</legend>
+            <p><?=$po_etc?></p>
+            <? if ($member[mb_id]) { ?>
+                <input type="hidden" name="pc_name" value="<?=cut_str($member[mb_nick],255)?>">
+                <b><?=$member[mb_nick]?></b>
+            <? } else { ?>
+                <label for="pc_name">이름</label> <input type='text' id="pc_name" name="pc_name" size="10" required>
+            <? } ?>
+            <label for="pc_idea">의견</label> <input type="text" id="pc_idea" name="pc_idea" size="55" required maxlength="100">
+            <input type="submit" value="의견남기기">
+        </fieldset>
+    </form>
 
-        <script type="text/javascript">
-        function fpollresult_submit(f)
-        {
-            f.action = "./poll_etc_update.php";
-            return true;
-        }
-        </script>
+    <script>
+    function fpollresult_submit(f)
+    {
+        f.action = "./poll_etc_update.php";
+        return true;
+    }
+    </script>
     <? } ?>
 
     <? for ($i=0; $i<count($list2); $i++) { ?>
-        <table width="570" border="0" cellspacing="0" cellpadding="0">
-        <tr> 
-            <td height="10" colspan="4"></td>
-        </tr>
-        <tr> 
-            <td width="20" height="25" align="center" bgcolor="#FAFAFA"><img src="<?=$g4[bbs_img_path]?>/icon_03.gif" width="3" height="5"></td>
-            <td width="350" bgcolor="#FAFAFA"><?=$list2[$i][name]?></td>
-            <td width="70" align="center" bgcolor="#FAFAFA"><? if ($list2[$i][del]) { echo $list2[$i][del] . "<img src='$g4[bbs_img_path]/btn_comment_delete.gif' width=45 height=14 border=0></a>"; } ?></td>
-            <td width="150" align="center" bgcolor="#FAFAFA"><?=$list2[$i][datetime]?></td>
-        </tr>
-        <tr> 
-            <td height="1" colspan="4" background="<?=$g4[bbs_img_path]?>/dot_bg.gif"></td>
-        </tr>
-        <tr> 
-            <td width="20" height="25" bgcolor="#FAFAFA">&nbsp;</td>
-            <td width="550" height="25" colspan="3" bgcolor="#FAFAFA"><?=$list2[$i][idea]?></td>
-        </tr>
-        </table>
+    <article>
+        <header>
+            <h1><?=$list2[$i][name]?>님의 의견</h1>
+            <?=$list2[$i][datetime]?>
+        </header>
+        <p>
+            <?=$list2[$i][idea]?>
+        </p>
+        <? if ($list2[$i][del]) { echo $list2[$i][del]."삭제</a>"; } ?>
+    </article>
     <? } ?>
 
+</section>
 <? } ?>
 
-        <table width="600" border="0" cellspacing="0" cellpadding="0">
-        <tr> 
-            <td height="30" colspan="3" align="center" valign="middle"><table width="595" border="0" cellspacing="0" cellpadding="0">
-                    <tr> 
-                        <td width="595" height="1" background="<?=$g4[bbs_img_path]?>/dot_bg.gif"></td>
-                    </tr>
-                </table></td>
-        </tr>
-        <tr valign="top"> 
-            <td height="30" colspan="3" align="left"><img src="<?=$g4[bbs_img_path]?>/title_01.gif" width="180" height="19"></td>
-        </tr>
-        <form name=fpolletc>
-        <tr> 
-            <td width="15" align="center">&nbsp;</td>
-            <td width="35" align="center"><img src="<?=$g4[bbs_img_path]?>/icon_1.gif" width="15" height="8"></td>
-            <td width="560"><select name=po_id onchange="select_po_id(this)"><? for ($i=0; $i<count($list3); $i++) { ?><option value='<?=$list3[$i][po_id]?>'>[<?=$list3[$i][date]?>] <?=$list3[$i][subject]?><? } ?></select><script>document.fpolletc.po_id.value='<?=$po_id?>';</script></td>
-        </tr>
-        </form>
-        <tr> 
-            <td height="10" colspan="3">&nbsp;</td>
-        </tr>
-        <tr> 
-            <td height="5" colspan="3" background="<?=$g4[bbs_img_path]?>/down_line.gif"></td>
-        </tr>
-        <tr align="center" valign="bottom"> 
-            <td height="38" colspan="3"><a href="javascript:window.close();"><img src="<?=$g4[bbs_img_path]?>/close.gif" width="66" height="20" border="0"></a></td>
-        </tr>
-        </table></td>
-</tr>
-</table>
-<br>
+<section>
+<h2>다른 투표 결과 보기</h2>
+<ul>
+<? for ($i=0; $i<count($list3); $i++) { ?><li><a href="./poll_result.php?po_id=<?=$list3[$i][po_id]?>&amp;skin_dir=<?=$skin_dir?>">[<?=$list3[$i][date]?>] <?=$list3[$i][subject]?></a></li><? } ?>
+</ul>
+</section>
 
-<script type='text/javascript'>
-function select_po_id(fld) 
-{
-    document.location.href = "./poll_result.php?po_id="+fld.options[fld.selectedIndex].value;
-}
-</script>
+<a href="javascript:window.close();">창닫기</a>