<div id=S1>
  <table width="310" height="310">
  <tr><td> </td></tr>
  </table>
  <div id=S2>
    <table width=300 height=300>
    <tr><td> </td></tr>
    </table></div> 
  <div id=S3>
    <table width=300 height=300>
    <tr><td align="right">
    <a href="javascript:hideLayer('S1')"
    >close</a></td></tr>
    <tr><td class=td>내용</td></tr>
    </table></div> 
</div>

  <!-- S1 레이어를 이렇게 바꿔주면 됩니다. -->