#menu{ width:820px; height:104px; background-color:#; position:absolute; background-position:center; padding:0; }
#menu ul{ width:820px; height:184px; list-style:none; float:left; margin:0; padding:0;}
#menu ul li{display:block; float:left; margin:0; padding:0; background-image:url(../images/menubg.png); width:203px; height:104px;}
#menu ul li a{display:block; float:left; margin-top:44px; text-decoration:none; margin-left:75px; position:absolute; width:203px; height:104px;}