set div height using jquery (stretch div height)

well you can do this:

$(function(){

    var $header = $('#header');
    var $footer = $('#footer');
    var $content = $('#content');
    var $window = $(window).on('resize', function(){
       var height = $(this).height() - $header.height() + $footer.height();
       $content.height(height);
    }).trigger('resize'); //on page load

});

see fiddle here: http://jsfiddle.net/maniator/JVKbR/
demo: http://jsfiddle.net/maniator/JVKbR/show/