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Das Style-Sheet der Seite:

body {
   font-family: serif;
   font-size: 15px;
   background-color: #fff;
   color: #000;
   padding: 10px 0 0;
   margin: 0;
   }
HTML>body {
   padding: 0;
   }

#header {
   background-color: #d5fcf4;
   padding: 0;
   border: 1px solid #0c9;
   margin: 10px;
   height: 100px;
   }

#main {
   background-color: #d5eeff;
   padding: 0;
   border: 1px solid #09f;
   margin: 10px 247px 10px 247px;
   }

#footer {
   background-color: #eed5ff;
   padding: 0;
   border: 1px solid #90f;
   margin: 10px;
   }

#left {
   background: #ffd5ee;
   padding: 0;
   border: 1px solid #f09;
   margin: 10px;
   width: 225px;
   position: absolute;
   top: 112px;
   left: 0;
   }

#right {
   background: #fff7d5;
   padding: 0;
   border: 1px solid #fc0;
   margin: 10px;
   width: 225px;
   position: absolute;
   top: 112px;
   right: 0;
   }

Das HTML der Seite:

<body>

<div id="left">
...
</div>

<div id="right">
...
</div>

<div id="header">
...
</div>

<div id="main">
...
</div>

<div id="footer">
...
</div>

</body>