Код:
<html>
 <head>
  <meta http-equiv="Content-Type" content="text/html; charset=ANSI">
  <title>Тег DIV</title>
  <style type="text/css">
   .block1 { 
    width: 100px; 
    background: #ccc;
    padding-right: 0px; 
    border: solid 1px black; 
    float: left;
   }
   .block2 { 
    width: 100px; 
    background: #fc0; 
    padding: 5px; 
    border: solid 1px black; 
    float: left; 
    position: relative; 
    top: 10px; 
    left: -30px; 
   }
   .block3 { 
    width: 275px; 
    height: 150px;

    position: relative; 
    top: 9px; 
    left: 200 px; 
    float: center; 

   }
  </style> 
 </head>
 <body>

  <div class="block1">работал</div>
  <div class="block2">отдыхал </div> 
  <div class="block3"> <img src="1.jpg" width="275" height="148"> </div> 

 </body>
</html>