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/