Now you have a content DIV. It may seem like it's off to the side, but that is because it is inside the wider firstdiv DIV. Your code should look like this:

<html><head>
<style>

body
{ font-family: Verdana;
color: #000000;
font-size: 10px;
background-color: #ffffff;
}

a:link, a:visited {
text-decoration:underline;
color:#000000;
}

a:active, a:hover {
text-decoration:underline;
color:#444444;
}

#firstdiv {
background-color: #ffffff;
border: 1px solid #000000;
width: 700px;
margin: auto;
}

#content {
background-color: #ffffff;
border: 1px solid #000000;
width: 548px;
float: left;
margin: auto;
}

#navigation {
background-color: #ffffff;
border: 1px solid #000000;
width: 148px;
float: right;
margin: auto;
}

</style>
</head>

<div id="firstdiv">
<div id="content"> Now you have a content DIV. It may seem like it's off to the side, but that is because it is inside the wider firstdiv DIV. Your code should look like this:

</body></html>