Usa esto espero te sirva
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
<html>
<head>
<title>Documento sin título</title>
<meta http-equiv="" content="text/html; charset=iso-8859-1">
</head>
<body leftmargin="0" topmargin="0" marginwidth="0" marginheight="0">
<div id="Layer1" style="position:absolute; left:0px; top:0px; width:100%; height:105px; z-index:1; background-color: #996666; layer-background-color: #996666; border: 1px none #000000;"></div>
<!-- Comienzo de las 3 columnas -->
<div id="Layer2" style="position:absolute; left:0px; top:105px; width:160px; height:100%; z-index:2; background-color: #00CC99; layer-background-color: #00CC99; border: 1px none #000000;"></div>
<div id="Layer3" style="margin:105px 160px 0 160px; <!-- solo para IE -->padding-top:105px <!-- -->; z-index:3; background-color: #f1f1f1; border: 1px none #000000; height:100%;">jihsjkdfhjkahsdjkfhajkshdfjklhaskljd fh</div>
<div id="Layer4" style="position:absolute; right:0px; top:105px; width:160px; height:100%; z-index:4; background-color: #00CCFF; layer-background-color: #00CCFF; border: 1px none #000000;"></div>
<!-- fin de las 3 columnas -->
</body>
</html>