Идея такая:
Код:
<?xml version="1.0" encoding="windows-1251"?>
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.1//EN"
* *"http://www.w3.org/TR/xhtml11/DTD/xhtml11.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=windows-1251" />
<title></title>
</head>
<style>
html, body {height: 100%; margin: 0; padding: 0;}
#all {position: relative; height: 100%; background: #FFFF00}
html>body #all {height: auto; min-height: 100%;}
#empty, #footer {height: 30px}
#footer {position: absolute; left: 0; bottom: 0; width: 100%; background: #FF00FF}
</style>
<body>
<div id="all">
C O N T E N T
<div id="empty"></div>
<div id="footer">
F O O T E R
</div>
</div>
</body>
</html>