囧

<style type="text/css">
* {
 margin:0;
 padding:0;
}
body {
 font-family:"Arial Black", Gadget, sans-serif;
 font-size:12px;
}
.clear {
 clear:both;
}
.top {
 height:170px;
}
#main {
 300px;
 height:300px;
 position: relative;
 margin:0 auto;
 border:1px solid red;
}
.top_left {
 70px;
 height:70px;
 float:left;
 border:1px solid #CCC;
}
.top_right {
 70px;
 height:70px;
 float:right;
 border:1px solid #CCC;
}
.content {
 156px;
 height:158px;
 position:absolute;
 left:71px;
 top:71px;
 border:1px solid red;
}
.bottom_left {
 70px;
 height:70px;
 position:absolute;
 top:230px;
 left:0;
 border:1px solid #CCC;
}
.bottom_right {
 70px;
 height:70px;
 position:absolute;
 top:230px;
 right:0;
 border:1px solid #CCC;
}
</style>

<div class="top"> </div>
<div id="main">
  <div class="top_left"> </div>
  <div class="top_right"> </div>
  <div class="content clear"></div>
  <div class="bottom_left"> </div>
  <div class="bottom_right"> </div>
</div>