<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01//EN" "http://www.w3.org/TR/html4/strict.dtd">
<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=windows-1251">
<title>Две колонки</title>
<style type="text/css">
body {
margin:50px;
}
#d1 {
background-color:#3399FF;
width:400px;
height:400px;
border:1px solid #3399FF;
position: relative;
z-index: 2;
}
#d2 {
background-color:#FF6699;
width:200px;
height:200px;
margin-top:-25px;
margin-left:-25px;
position: relative;
z-index: 1;
}
</style>
<body >
<div id="d1">
<div id="d2"></div>
</div>
</body>
</html>