<!DOCTYPE html>
<html lang="en">
<head>
<style>
#content {
    width: 230px;
    height: 230px;
    margin: 0;
    padding: 0;
    background-color: green;
}
#clip {
    width: 200px;
    height: 200px;
	margin: 10px;
	padding: 10px;
	border: 10px solid blue;
    background-color: yellow;
}
</style>
</head>
<body>
<div id="clip">
	<div id="content"></div>
</div>
</body>
</html>