#menu {width: 100%;text-align:center;}
#menu ul {list-style: none;margin: 0;padding: 0px;width: 133px;float: left;border-bottom:1px solid #FF9900;}
#menu a, #menu h2 {font: bold 11px/16px arial, helvetica, sans-serif;display: block;border-width: 0px;border-style: solid;margin: 0;padding: 2px 3px;}
#menu h2 {color: #000;background:url(../images/tab.gif);text-decoration: none;cursor:pointer;}
#menu h2:hover {color: #a00;}
#menu a {color: #000;background:#FFCC00;text-decoration: none;border-right:solid 1px #FF9900;border-left:solid 1px #FFCC00;}
#menu a:hover {color: #a00;background: #FFDD00;}
#menu li {position: relative; z-index:3;}
#menu ul ul {position: absolute;z-index:4;}
#menu ul ul ul {position: absolute;top: 0;left: 100%;}
div#menu ul ul, div#menu ul li:hover ul ul, div#menu ul ul li:hover ul ul {display: none;}
div#menu ul li:hover ul, div#menu ul ul li:hover ul, div#menu ul ul ul li:hover ul {display: block;}
<!--[if IE]>
<style type="text/css" media="screen">
body {
behavior: url(csshover.htc); /* call hover behaviour file */
font-size: 100%; /* enable IE to resize em fonts */
} 
#menu ul li {
float: left; /* cure IE5.x "whitespace in lists" problem */
width: 100%;
}
#menu ul li a {
height: 1%; /* make links honour display: block; properly */
} 

#menu a, #menu h2 {
font: bold 0.7em/1.4em arial, helvetica, sans-serif; 
/* if required use em's for IE as it won't resize pixels */
} 
</style>
<![endif]-->