<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml">
<body>
  <div id="top"></div>
  <div>
    <div style="float: left; position: relative;">
      <div id="inner" style="display: block; top: 100px; width: 100px; height: 100px; background: pink; position:absolute;"></div>
    </div>
  </div>
</body>
</html>