gistfile1.html

<style>
.num {width:100px;position:relative;}
.num .leftpart{width:44px;position:absolute;left:0px;text-align:right;}
.num .rightpart{width:44px;position:absolute;right:0px;text-align:left;}
.num .split{width:2px;position:absolute:right:46px;text-align:center;}
</style>
<script>
function splitNum(selector){
var num = $(selector).text(),parts=num.split("."),leftpart = parts[0],rightpart = parts[1];
$(selector).html("<span class='leftpart'>"+leftpart+"</span><span style='split'>.</span><span class='rightpart'>"+rightpart+"</span>")
}
$(".num").each(function(index,item){
splitNum(item);
});
</script>
<!-- html -->
<td><div class="num">100.23</div></td>