body {
padding: 0;
font: 1em Verdana, sans-serif;
}

dt, dl {
list-style-type: none;
margin: 0;
padding: 0;
}

dd, ul, li {
list-style-type: none;
margin: 0 1px 0 1px;
padding: 0;
position: relative;
vertical-align: top;
vertical-align: text-top;
}

#menu {
left: 50px;
top: 20px;
list-style-type: none;
padding: 0;
width: 605px;
height: 60px;
}

#menu dl {
float: left;
}
#menu li {
display: inline;
}

#menu dd a:link, a:visited {
text-decoration: none;
color: #fff;
background-color: #0E2B55;
}

#menu dd a:hover {
text-decoration: none;
color: #333;
background-color: #7080A1;
}

#submenu a, a:visited {
text-decoration: none;
color: #fff;
background-color: #0E2B55;
}

#submenu a:hover {
text-decoration: none;
color: #333;
background-color: #7080A1;
}

<!--[if gt IE 4]>
#smenu1 {
position: absolute;
_left: 15%;
font-size: 0.7em;
_margin: 32px 0 0 0;
padding: 0;
}

#smenu2 {
position: absolute;
_left: 15%;
font-size: 0.7em;
_margin: 5px 0 0 0;
padding: 0;
}

#smenu3 {
position: absolute;
_left: 15%;
font-size: 0.7em;
_margin: 5px 0 0 0;
padding: 0;

}
<![endif]-->

{  }
{  }
{  }
{  }
{  }
{  }
{  }
{  }
{  }
{  }
{  }
{  }
{  }
{  }

.smenu {
vertical-align: top;
vertical-align: text-top;
position: absolute;
font-size: 0.7em;
margin: 32px 0 0 0;
_margin: 5px 0 0 0;
_left: 15%;
}

a {text-decoration: none;
color: #222;
}