position absolute, offset, top, right, bottom, left
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html>
<head>
<title></title>
<style type='text/css'>
div {
position: absolute;
padding: 10px;
border: 1px solid black;
opacity: 0.7;
background: #ccc;
}
#div1 {
top: 0;
right: 0;
bottom: 0;
left: 0;
}
#div2 {
top: 20px;
right: 20px;
bottom: 20px;
left: 20px;
}
</style>
</head>
<body>
<div id='div1'>
div1
</div>
<div id='div2'>
div2
</div>
</body>
</html>
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