<div style="height:300px;width:300px;background-color:#0000FF; text-align:center;vertical-align:middle;position: absolute;">
<div style="height:100px;width:100px;background-color:#990000;position: absolute;top:expression((this.parentElement.offsetHeight-this.offsetHeight)/2);left:expression((this.parentElement.offsetWidth-this.offsetWidth)/2);">
<style>
#warp {
position: absolute;
width:500px;
height:200px;
left:50%;
top:50%;
margin-left:-250px;
margin-top:-100px;
border: solid 3px red;
}
</style>
<body>
<div id=warp>Test</div>
</body>