<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"
   "http://www.w3.org/TR/html4/loose.dtd">
<html lang="en">
<head>
  <meta http-equiv="Content-Type" content="text/html; charset=utf-8">
  <title>Transform with Abs. Pos child</title>
  <style type="text/css" media="screen">
     #box {
        position: relative;
        margin: 50px;
        width: 200px;
        height: 200px;
        border: 2px solid black;
        transform: rotate(40deg);
     }
     #child {
        position: absolute;
        width: 400px;
        height: 50px;
        top: 75px;
        left: 75px;
        background-color: gray;
     }
  </style>
</head>
<body>
<div id="box">
    <div id="child">
    </div>
</div>
</body>
</html>