<body>
   <div id="wrapper"> #wrapper has a 2px red-colored border
      <div id="content"> #content has a 2px green-colored border
         <pre> ... this code ... </pre>
         <p>
           <br><br>
           <br><br>
           <br><br>
           <br><br>
         </p>
      </div> (end tag of #content)
      <div id="menu"> #menu has a 2px blue-colored border
         <ul>
         ...
         </ul>
      </div> (end of #menu)
   </div> (end of #wrapper)
</body>

#content has a margin-left of 150px, wide enough for the #menu which is 145px wide.

#content uses height: 75%.

#menu uses position: relative; top: -75%;

The page layout is rendered as expected in MSIE 7, Firefox 2.0.0.9, Opera 9.24.

For an unknown reason, Safari 3.0.3 build 522.15.5 does not honor position: relative; top: -75%; for the #menu.