#topnav {
		height: 62px;
		width: 981px;
		padding-top: 214px;
		padding-left: 15px;
	}

	/* remove the list style */
	#nav {
		font-family: Verdana;
		font-size:18px;
		text-shadow: #fff 1px 1px;
		margin:0;
		padding:0;
		list-style:none;
	}	
	
		/* make the LI display inline */
		/* it's position relative so that position absolute */
		/* can be used in submenu */
		#nav li {
			float:left;
			display:block;
			width:159px;
			background: url(http://www.usataxaid.com/wp-content/themes/usta/img/topnav/button_bg.png) repeat-x center;
			position: relative;
			z-index: 500;
			border-top: 1px solid #ba9524;
			border-left: 1px solid #fdfbdd;
			border-right: 1px solid #f1dd8c;
			border-bottom: 1px solid #ba9524;
		}
		
		/* this is the parent menu */
		#nav li a {
			letter-spacing: -1px;
			display: block;
			padding: 18px 5px 0 5px;
			font-weight: normal; 
			height: 42px;
			text-decoration:none;
			color: #fff;
			text-align:center;
			color: #3a3a3c;
		}


		#nav li:hover {
			background: url(http://www.usataxaid.com/wp-content/themes/usta/img/topnav/button_hover_bg.png) repeat-x center;
			border-top: 1px solid #f7ce5e;
			border-left: 1px solid #fdfbdd;
			border-right: 1px solid #f1dd8c;
			border-bottom: 1px solid #f7ce5e;
		}
	
		/* you can make a different style for default selected value */
		#nav li.selected {
			background: url(http://www.usataxaid.com/wp-content/themes/usta/img/topnav/button_selected_bg.png) repeat-x center;
			border-top: 1px solid #c0c1c3;
			border-bottom: 1px solid #b7b8bb;
		}
	
			#nav li.selected a {
				color: #818285;
			}
	
		/* submenu, it's hidden by default */
		#nav ul {
			position:absolute;
			left:0;
			top: 62px;
			display:none;
			margin:0 0 0 -1px;
			padding:0;
			list-style:none;
		}

		#nav li:hover ul {
			display: block;
		}
		
		#nav ul li {
			width:220px;
			float:left;
			border-top:1px solid #fff;
		}
		
		/* display block will make the link fill the whole area of LI */
		#nav ul a {
			display:block; 
			height:25px;
			padding: 8px 5px;
			color:#666;
		}
		
		#nav ul a:hover {
			text-decoration:underline;	
		}

		/* fix ie6 small issue */
		/* we should always avoid using hack like this */
		/* should put it into separate file : ) */
		*html #nav ul {
			margin:0 0 0 -2px;
		}