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Код

<style>
html{
height:100%;
}
body{
height:100%;
padding:0px;
margin:0px;
}

div#layout{
position:relative;
padding:3px;
margin:0px;
min-height:100%;//height:100%;
background-color:#cccccc;
}

div#header{
padding:3px;
margin:0px;
height:100px;
baclground-color: grey;
//padding-right: 1px; 
//overflow-x: hidden;
}

div#left_header_lolumn{
float:left;
width: 30%; 
background: #ccffcc;
}
div#right_header_column{
float:left;
width: 70%; 
background: #ffcccc;
}
div.clear{
padding:0px;
margin:0px;
line-height:0px;
font-size:0px;
clear:both;
}

div#content{
min-height:300px;//height:300px;
background-color:white;
}
</style>
<div id="layout">
    <div id="header">
        <div id="left_header_lolumn">&nbsp;</div>
        <div id="right_header_column">&nbsp;</div>
        <div class="clear"><!-- spaser --></div>
    </div>
    <div id="content">
        <!-- content -->
    </div>
</div>