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采用

<div contenteditable="true" style="border:2px inset;width:200px;height:100px;overflow:auto;padding:5px" onbeforedeactivate="tt.innerText=this.innerHTML">mY nAme is LeXRus</div>
<textarea name="tt"></textarea>
<button>提交</button>


下面代码在firefox、chorme无效，只适用于ie
</pre>
<pre id="best-content-33011741"><textarea id="test"></textarea> 
<script language="javascript"> 
var str="<font><b>asdfa</b></font>"; 
txt=document.createElement('DIV'); 
txt.innerHTML=str; 
test.appendChild(txt); 
window.onbeforeunload=function oLoad(){document.location.reload()} 
</script>

参考：

http://bbs.blueidea.com/thread-890370-1-1.html

http://bbs.blueidea.com/forum.php?mod=viewthread&tid=616345