<html>
<head>
<style>
.clear{
clear: both;
}
.header{
width: 331px;
padding: 10px 10px 10px 0;
background: #404040;
margin-bottom: 10px;
}
.header .block{
float: left;
width: 100px;
height: 50px;
margin-left: 10px;
}
.one{
background: #f00;
}
.two{
background: #0f0;
}
.three{
background: #00f;
}
.content{
width: 321px;
padding: 10px 10px 10px 10px;
background: #404040;
margin-bottom: 10px;
}
.block_in1{
width:321px;
height: 100px;
margin-bottom: 10px;
}
.block_in{
float: left;
width: 160px;
height: 50px;
}
</style>
</head>
<body>
<div class="header">
<div class="block one"></div>
<div class="block two"></div>
<div class="block three"></div>
<div class="clear"></div>
</div>
<div class="content">
<div class="block_in1 one"></div>
<div class="block_in two"></div>
<div class="block_in three"></div>
<div class="clear"></div>
</div>
</body>
</html>
без css, на мой взгляд не обойтись
