So gehts:
<!doctype html public "-//W3C//DTD HTML 4.0 //EN">
<html>
<head>
<title>DivTest 1.0.1</title>
<style type="text/css">
<!--
body { margin:0; }
div,span { font-family:Verdana; padding:0; font-size:10pt; position:relative; border:solid 1pt #7F7F7F; }
-->
</style>
</head>
<body>
<div style="width:312px;">
<span style="width:100px;">Element 1</span>
<span style="width:100px;">Element 2</span>
<span style="width:100px;">Element 3</span>
</div>
</body>
</html>
Allerdings sind Lücken zwischen den einzelnen spans... guckts euch am betsne mal an!