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#menuHeader {
width:167px;
height:9px;
background-image:url(../images/menuHeader.gif);
background-repeat: no-repeat;

}

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#menu       {
	z-index: 1; /* verhindert, daß die Ebene in älteren Browsern verdeckt wird*/ 
	width:196px;
	position:absolute;
    left: 88px;
	/* left: 51px */
	top: 286px;
	

}



#menus 	  {
				padding:0px; margin:0px;
				
				
			} 
			


#menus li	  {

			width:167px; height:22px;
			background-image:url(../images/menuBody.gif);
			background-position:top;
			background-repeat:repeat-y;
			padding:0px; margin:0px;
			padding-top:16px;
			
			list-style:none;
			
			} 



<DIV id="menu">
				  <DIV id="menuHeader"> </DIV>		
				  <ul id="menus">
						<li> </li>
					
					
				 </ul>
				  <DIV id="menuFooter"></DIV>
				  
					
		</DIV><!--END Menu -->