HTML
<body>
<div id="middle">
<div id="content">Content</div>
<div id="left">Left</div>
<div id="right">Right</div>
<!-- Блоки отвечающие за background и border
колонок центральной части -->
<div class="left"></div>
<div class="content"></div>
<div class="right"></div>
<!-- End -->
</div>
<div id="footer">Footer</div>
<div id="header">Header</div>
</body>
CSS
* {margin:0;padding:0;}
body {
background-color:#fff;
margin:0 auto;
position:relative;
width:980px;
}
#middle,#footer,
#content,#left,#right {overflow:hidden;position:relative;}
#header,.content,.left,.right {position:absolute;}
#header {
background-color:#f4f5f6;
border:#c9a 1px solid;
top:-134px;z-index:5;
width:978px;height:100px;
}
#middle {margin-top:106px;}
#content,#left,#right {float:left;z-index:10;}
#content {margin-right:-100%;}
#right {float:right;}
#content,.content {left:204px;width:570px;}
#left,#right,.left,.right {width:200px;}
.content,.left,.right {top:0;bottom:0;}
.content {background-color:#fff;border:#f00 1px solid;}
.left {background-color:#ededed;border:#00f 1px solid;left:0;}
.right {background-color:#dedede;border:#080 1px solid;right:0;}
#footer {
background-color:#efefef;
border:#aac 1px solid;
margin-top:2px;
}
/* hack for IE7 */
*+html #header {top:2px;}
/* hack for IE6 */
*html #header {top:2px;}
*html #middle {zoom:1;}
*html #content {border-top:#f00 1px solid;}
*html #left {border-top:#00f 1px solid;}
*html #right {border-top:#080 1px solid;width:201px;}
*html .content,
*html .left,
*html .right {top:auto;height:1000em;}