Gradient is a fairly easy way to do this using CSS3 and just one div :
http://jsfiddle.net/thirtydot/8wH2F/
Yes, I lied. This is not very simple due to the many different versions with the version prefix that you should use:
 div { background: #000fff;  background: -moz-linear-gradient(top, #000fff 0%, #000fff 50%, #ffff00 50%, #ffff00 100%);  background: -webkit-gradient(linear, left top, left bottom, color-stop(0%,#000fff), color-stop(50%,#000fff), color-stop(50%,#ffff00), color-stop(100%,#ffff00));  background: -webkit-linear-gradient(top, #000fff 0%,#000fff 50%,#ffff00 50%,#ffff00 100%);  background: -o-linear-gradient(top, #000fff 0%,#000fff 50%,#ffff00 50%,#ffff00 100%);  background: -ms-linear-gradient(top, #000fff 0%,#000fff 50%,#ffff00 50%,#ffff00 100%);  background: linear-gradient(top, #000fff 0%,#000fff 50%,#ffff00 50%,#ffff00 100%);  } 
I created CSS here and removed the filter property, as this will result in the actual gradient in IE6-9.