Framework3.5 and #include file

[Madison]

Hi there,

I'm in the process of re-write/upgrade all our web applications (about 40
applications small&large) to new framework 3.5. The applications were written
in between asp, asp.net framework 1/1.1 and framework 2. Each application has
its' own way of work but they shared the same heading and footer. We used
#include file for header and footer which shares with the regular html pages
(about 200 pages). How should I handle the header & footer for asp.net?
The master page or control (ascx) will work on one application only. Any
suggestions. Thanks.
Madison