body {
  padding: 0px;
  margin: 0px;
  background-color: #0080c0;
}
#kopf {
  height: 100px;
  margin: 10px;
  background-color: #ff0;
}
#fuss {
  height: 50px;
  margin: 10px;
  background-color: #ff0;
}
#mitte {
  position: relative;
  width: 100%;
}
#inhalt {
  margin: 0px 180px;
  background-color: #ffffc6;
}
#links {
  position: absolute;
  top: 0px;
  left: 10px;
  width: 160px;
  height: 300px;
  background-color: #fc0;
}
#rechts {
  position: absolute;
  top: 0px;
  right: 10px;
  width: 160px;
  height: 300px;
  background-color: #fc0;
}

...

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

Hauptmenü

Rechte Spalte