You can put the focus on both #one and #two
$('#one,#two').focus(function () {
$('#divRemove').show();
}).focusout(function () {
$('#divRemove').hide();
});
Update
You can't really focus a div unless you give it a custom index like this with tabindex="0"
<div id="divRemove" tabindex="0"
and then in jQuery do this
$('#one,#two,#divRemove').focus(function () {
$('#divRemove').show();
}).focusout(function () {
$('#divRemove').hide();
});