え？

css neta 
<html>
<head>
<style><!--
body * {
	display: block;
	margin: 100px;
	padding: 100px;
	border: 5px solid red;
	background: blue url("http://upload.wikimedia.org/wikipedia/en/thumb/1/10/Internet_Explorer_7_Logo.png/60px-Internet_Explorer_7_Logo.png");
}
body div {
	margin: 0;
	padding: 0;
	border: none;
	background: white;
}
--></style>
</head>
<body>
<div>aaa</div>
<!-- bbb   -->
<div>ccc</div>
</body>
</html>