<style type="text/css">      
#menu{      
       width:100%;      
       height:61px;      
       background:url(http://www.nizckod.ru/2/42775777.jpg) repeat-x;      
}      
       #menu ul{      
       width:80%;      
       margin:0 auto;      
       list-style:none;      
       }      
       #menu li{      
       list-style:none;      
       display:block;      
       float:left;      
       font-size:11px;      
       font-weight:bold;      
       height:61px;      
       line-height:61px;      
       margin:0 5px;      
       }      
       #menu li a{      
       display:block;      
       float:left;      
       height:61px;       
       color:#99a2b7;      
       text-decoration:none;      
       text-transform:uppercase;      
       padding:0 20px;       
       }      
       #menu li a:hover{       
       background:url(http://www.nizckod.ru/2/35581243.jpg) repeat-x;      
       color:#fff;      
       }      
       #menu li a:hover span, #menu li .current span{      
       background:url(http://www.nizckod.ru/2/61167127.jpg) no-repeat top;      
       height:61px;      
       display:block;      
       float:left;      
       }      
       #menu li .current{      
       display:block;      
       float:left;      
       height:61px;       
       background:url(http://www.nizckod.ru/2/35581243.jpg) repeat-x;      
       color:#fff;      
       text-decoration:none;      
       text-transform:uppercase;      
       padding:0 20px;       
       }      
</style>

<div id="menu">      
       <ul>      
       <li><a href="#" class="current"><span>Главная</span></a></li>      
       <li><a href="<div id="menu">      
       <ul>      
       <li><a href="#" class="current"><span>Главная</span></a></li>      
       <li><a href="#"><span>О нас</span></a></li>      
       <li><a href="#"><span>Контакты</span></a></li>      
       <li><a href="#"><span>Положение</span></a></li>       
       </ul>      
</div>"><span>О нас</span></a></li>      
       <li><a href="#"><span>Контакты</span></a></li>      
       <li><a href="#"><span>Положение</span></a></li>       
       </ul>      
</div>