.main{
width:300px.main{
width:300px;
height:300px;
margin:0 auto;
position:relative;
}
.bor_opa{
width:300px;
height:300px;
background:#000;
opacity:0.2;
filter:alpha(opacity=20);
position:absolute;
}
.content{
width:280px;
height:280px;
background:#6F0;
position:absolute;
top:10px;
left:10px;
}
<div class="main">
<div class="bor_opa"></div>
<div class="content"></div>
</div>
![](http://static.oschina.net/uploads/space/2013/0410/101743_TctM_1029355.gif)