Прям беда с Вами... ))
Как там – это вот так:

Код:
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
"http://www.w3.org/TR/html4/loose.dtd">
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=windows-1251">
<style type="text/css">
* {margin: 0px; padding: 0px;}
html {height: 100%;}
body {background: #CCFFFF; min-height: 100%; position: relative;}
* html body {height: 100%;}
#header {background: #FFCCFF; width: 100%; height: 100px;}
#content {width: 100%; padding-bottom: 80px; overflow: hidden;}
#news {width: 200px; float: left;}
* html #news {margin-right: -3px;}
#present {width: 200px; float: right;}
* html #present {margin-left: -3px;}
#main {margin: 0px 200px;}
* html #main {height: 1%; margin: 0px 197px;}
#footer {background: #FFFFCC; width: 100%; height: 80px; position: absolute; bottom: 0px;}
* html #footer {bottom: -1px;}
</style>
</head>
<body>
<div id="header"></div>
<div id="content">
****<div id="news">Новости</div>
****<div id="present">Презентация</div>
****<div id="main">Основной контент</div>
</div>
<div id="footer"></div>
</body>
</html>