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PERFECT? Not for SEO diehards who want their middle column to appear first in the HTML.
Take a look at YAML (http://www.yaml.de/en/) CSS framework, probably not perfect, but VERY GOOD.

Hi Jerryji, this is _maybe_ true, though for SEO diehards there's also always the question of whether or not you want your links or your content to appear first. If you have your links first then Google statistically more often will create "link menus" of your site with those links. If you have the content first then Google will probably define the content as "more relevant". But anyway, my point is that that's up "to debate" whether or not one wants the links before the content or not...
Anyway, I think it's the best floating column solution I've seen since it requires ZERO hacking, it's very easy to understand and works for all browsers. But if you have another approach that makes you more happy, then I'm glad on your behalfs. Who knows, it might even actually be better too. I don't know :)
But that this solution is very good there is very little doubt about ;)
Thanx for the input though, I'll check out YAML when I get the time :)

AFAIK, you could always put your middle column first in the source, then use JavaScript to re-arrange the divs after the page loads.

Also BTW I just tested this and it works, but mostly only with a two column solution. But you can have the content as the first div and then do a float:right; on the content and a float:left on the links. This will add the links to the left visually, but in fact have the content be the first part in your HTML :)