You can start at /skin1/head.tpl file, where it says:
Quote:
<TABLE border=0 cellPadding=0 cellSpacing=0 width="100%">
<TR>
<TD width=27></TD>
<TD>[img]{$ImagesDir}/xlogo.gif[/img]</TD>
<TD valign=top align=right>
{if $usertype eq "C"}
{include file="customer/top_menu.tpl"}
{/if}
</TD></TR>
</TABLE>
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Change that table to your own needs. Although it will affect admin view as well.