#include file="footer.htm" will not work - help, please!

trying to use an include file in my asp.net application but it does not work -
i've looked at microsoft, found a great article, followed it precisely; and the footer never shows up.

i'm tearing my hair out - can someone let me in on the problem?

partial code:

Code:

---

                                        </TD>
                                </TR>
                        </TABLE>
                </form>
                <!--#include file="Footer.htm"-->
        </body>
</HTML>

---

here's the footer.htm

Code:

---

<a HREF="contact_info.aspx">Contact Us</a>
<a HREF="copyright_info.aspx">Copyright &copy; 2000-2002</a>

---