html,body{margin:0px;padding:0px;background:#EEEEEE;}
img {border:0;}
A{color:black;text-decoration:none;FONT-SIZE:12px;}
A:hover{color:red;text-decoration:underline;}
ul,dl,dt,dd,em,li,p,span,ol{margin:0;padding:0;}
li{LIST-STYLE-POSITION: outside; LIST-STYLE-TYPE: none;}

#Topmenu{}
#Topmenu li{float:left;width:120px;height:28px;text-align:center;line-height:30px;}
.MA{ background:url(../images/M1.jpg) no-repeat;}
.MB{ background:url(../images/M2.jpg) no-repeat;}
#Topmenu a{font-size:14px;letter-spacing:1px; font-weight:bold;color:#FFFFFF;}