[Deff]

<script type="text/javascript" src="http://yandex.st/jquery/1.4.4/jquery.min.js"></script>

<style type="text/css">
#divResult {
 width:315px;
}
div[id^="box_"]{
 width:200px;
 height:32px;
 border:2px blue solid;
}
div.clear_coment{
 float:right;
 margin-top:-32px;
 width:100px;
 height:32px;
 border:1px red solid;
 text-align:center;
 cursor:pointer;
}
</style>


<div id="divResult" style="color:red;"> 

<div id="box_0">1</div> 
<div id="clear_0" class="clear_coment"/>clear_</div> 

<div id="box_1">2</div> 
<div id="clear_1" class="clear_coment"/>clear_</div> 

<div id="box_2">3</div> 
<div id="clear_2" class="clear_coment"/>clear_</div>

</div>

<script type="text/javascript">
$('.clear_coment').click(function(e) {
   var index=$('.clear_coment').index(this);
   $('div[id^="box_"]').eq(index).remove();
   $(this).remove();
  
});
</script>