ul.menu {list-style:none; margin:0; padding:0}

ul.menu * {margin:0; padding:0}

ul.menu a {display:block; font:10px Verdana,Arial; color:#999999; text-decoration:none}


ul.menu li {position:relative; float:left; margin-right:2px}


ul.menu ul {position:absolute; top:26px; left:0; background:#FFFFFF; display:none; opacity:0; list-style:none}


<!-- 2nd tier -->
ul.menu ul li {position:relative; border:1px solid #aaa; border-top:none; width:130px; margin:0}


ul.menu ul li a {display:block; padding:3px 7px 5px; background-color:#FFFFFF; font-weight:bold}


ul.menu ul li a:hover {background:url(images/bgcolorlight.png); font: color:#FFFFFF}

ul.menu ul ul {left:130px; top:-1px}

ul.menu .menulink {border:1px solid #993300; padding:5px 0px 7px; font-weight:bold; background:#FFFFFF;  width:90px}


<!-- when hover over 1st tier -->
ul.menu .menulink:hover, ul.menu .menuhover {background:url(images/bgcolorlight.png); Font-color:#FFFFFF;}

ul.menu .sub {background:#FFFFFF url(images/arrow.gif) 136px 8px no-repeat}

ul.menu .topline {border-top:1px solid #aaa}