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I noticed some other sites using <-- comment tags -->, but couldn't figure out exactly how they are doing it.
Please help. :^\
Thanks!
You can use absolute positioning to do this, and it even makes your pages more friendly for text-only browsers:
html, body { margin: 0; padding: 0; }
#head { position: absolute; top: 0; height: 3em; }
#content { margin-top: 3em; }
<body>
<div id="content">Foo Bar Baz</div>
<div id="head">Navigation and so forth</div>
<div id="footer">Footer text</div>
</body>
#head will be moved to the very top of the page, #content will be pushed down the height of #head, so everything will look perfectly seamless.
You can also dig through to find two and three column solutions that place the content at the very top of the page.