body 
{
  padding: 0px;
  margin: 0px;
  background-color: #FFFFFF;
}
#kopf {
	height: 113px;
	margin: 10px;
	background-color: #CCCCCC;
	
}
#fuss {
  height: 50px;
  margin: 10px;
  background-color: #666666;
}
#mitte {
	position: relative;
	width: 800;
	height: 400;
}
#inhalt {
  margin: 0px 180px;
  background-color: #999999;
}
#links {
  position: absolute;
  top: 117px;
  left: 161px;
  width: 160px;
  height: 300px;
  background-color: #FFCC66;
}
#rechts {
	position: absolute;
	top: -2px;
	right: 10px;
	width: 160px;
	height: 300px;
	background-color: #666666;
	left: 821px;
}

...

<div id="kopf">...</div>
<div id="mitte">
  <div id="inhalt">...</div>
  <div id="links">...</div>
  <div id="rechts">...</div>
</div>
<div id="fuss">...</div>