Вот, быстро попытался навоять
Код:
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
<title>Untitled Document</title>
<style type="text/css">
html { height:100%;}
body { height:100%;}
* { margin:0px; padding:0px;}
.div1 { background:#F90;height:100%;position:relative;}
.div2 { background:#C00; height:100px;position:absolute; width:100%; left:0px; top:0px;}
.div3 { background:blue; height:100px; position:absolute; bottom:0px; left:0; width:100%;}
.div4 { background:#ccc;height:100%; width:80%; margin:0 10%;}
</style>
</head>
<body>
<div class="div1">
<div class="div2">test</div>
<div class="div4"><div style="height:100px;"></div>
test
</div>
<div class="div3">test</div>
</div>
</div>
</body>
</html>