1.  design    .
2.  "   "   .
3.  "  (css)  
 

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            css:

 #menu{
width:100%;
margin:0;
padding:0; 
}

#menu ul{
list-style:none;
}

#menu li{
list-style:none;
display:block;
float:left;
}

#menu li a{
font-family:sans-serif;
display:block;
float:left;
height:50px;
color:#F4F4F4;
font-size:18px;
font-weight:bold;
background:url(/imag/menu_left.png) no-repeat left;
line-height:49px;
padding:0 0 0 20px;
text-decoration:none;
}

#menu li a span{
display:block;
float:left;
background:url(/imag/menu_right.png) no-repeat right;
height:50px;
color:#F4F4F4;
line-height:49px;
padding:0 20px 0 0;
}

#menu li a:hover{
display:block;
float:left; 
background:url(/imag/menu_left_h.png) no-repeat left;
height:50px;
}

#menu li a:hover span{
display:block;
float:left; 
background:url(/imag/menu_right_h.png) no-repeat right;
color:#fff;
height:50px;
}