<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html>
  <head>
    <script type="text/javascript" src="http://ajax.googleapis.com/ajax/libs/jquery/1.6.1/jquery.min.js"></script>
    <script>

      $(document).ready(function() {

        var jqposme = $("#positionme");
        var jqcell = jqposme.closest("td");
        var cellpos = jqcell.offset();

        jqposme.offset({ top: cellpos.top + 10, left: cellpos.left + 10 });

      });

    </script>
    <style>
      #positionme { background: yellow; position:absolute;padding:5px }
    </style>
  </head>
  <body>

    <br/>
    <br/>
    <table cellspacing="0" cellpadding="0" border="1" width="600" height="300">
      <tr>
        <td width="50">&nbsp;</td>
        <td align="center">

          <table cellspacing="0" cellpadding="0" border="1" width="450" height="200">
            <tr>
              <td width="50">&nbsp;</td>
              <td bgcolor="#9ba8dd">
                <div id="positionme">I'm positioned at 10,10<br/>relative to the blue cell</div>
              </td>
            </tr>
          </table>

        </td>
      </tr>
    </table>

  </body>
</html>