<style>
.out {
  position:relative;
  background:#bbb;
  margin:10px auto;
  width:285px
  }
.in {
  background:#fff;
  border:1px solid #555;
  padding:10px 5px;
  position:relative;
  top:-5px;
  left:-5px;
  }
</style>
<div class="out"> <div class="in" > <img src="http://www.68design.net/imagelist/06/24/k6xq28872yvo.jpg" alt="" /> </div></div>