/* ----------| Navigation |---------- */ 

#navigation ul#nav { 
	z-index: 4000;
	background: #14735d url(../images/tab-bg.gif) repeat-x left top;
	list-style: none;
}

#navigation ul#nav li { 
	position: relative;
	float: left;
	text-align: center;
	line-height: 1em;
	list-style: none;
	
}

#navigation ul#nav li a { 
	display: block;
	padding: 12px 0;
	color: #fff;
	text-decoration: none;
	text-align: left;
	border-right: 1px solid #009290;
	font-size: 13px;
	text-align: center;
	font-family: "Trebuchet MS",Arial,sans-serif;
}

#navigation ul#nav li a span { 
	padding: 0 15px 0 10px;
}

#navigation .item1 { width: 90px; }
#navigation .item2 { width: 137px; }
#navigation .item3 { width: 171px; }
#navigation .item4 { width: 147px; }
#navigation .item5 { width: 125px; }
#navigation .item6 { width: 106px; }
#navigation .item7 { width: 93px; }

		/* ----------| Navigation (Drop Down) |---------- */ 

		#navigation ul#nav  li ul { 
			display: block;
			position: absolute;
			left: -999em;
			width: 162px;
			padding: 3px 8px 3px 8px;
			background: #199985 url(../images/sub-bg.gif) repeat-x left top;
			border-bottom: 5px solid #009290;
		}

		#navigation ul#nav  li:hover ul, 
		#navigation ul#nav  li.over ul /* used to target IE via script */ { 
			display: block;
			left: 0;
			top: 100%;
			position: absolute;
			z-index: 3000;
			width: 146px;
		}

		#navigation ul#nav  li ul li { 
			width: 146px;
			height: auto;
			background: transparent;
			text-indent: 0;
			padding: 0;
		}

		#navigation ul#nav  li:hover ul li a, 
		#navigation ul#nav  li.over ul li a { 
			display: block;
			width: 126px;
			background: transparent;
			padding: 7px 10px;
			text-decoration: none;
			margin: 0;
			color: #eee;
			text-indent: 0;
			text-align: left;
			border: 0;
			font-size: 11px;
			white-space: nowrap;
		}

		#navigation ul#nav li ul li a:hover { 
			color: #fff;
			background-color: #66bebc;
		}
		
#navigation ul#nav li.active a, 
#navigation ul#nav li a:hover, 
#navigation ul#nav li:hover a, 
#navigation ul#nav li.over a { 
	background: #009290;
}

CSS Drop Down Navigation

CSS