#menu {
    width: 313px; 
    height: 16px;
    margin: 0;
    padding: 0;
    background-image: url(../images/body/MENU.jpg);
    background-repeat: no-repeat; 
    position: relative;
  }
  
	#menu li {
    margin: 0;
    padding: 0;
    list-style: none;
    position: absolute;
	}
	
	#menu li {
  	height: 16px;
    display: block;
  }
	#panel1 a {
		width: 58px;
  	height: 16px;
    display: block;
  }
	#panel2 a {
		width: 101px;
  	height: 16px;
    display: block;
  }
	#panel3 a {
		width: 111px;
  	height: 16px;
    display: block;
  }
	#panel4 a {
		width: 43px;
  	height: 16px;
    display: block;
  }
  #panel1 {
  	left: 0px;
  }
  #panel2 {
  	left: 58px;
  }
  #panel3 {
  	left: 159px;
  }
  #panel4 {
  	left: 270px;
  }
  
  #panel1 a:hover {
    background: url(../images/body/MENU.jpg) 0px -16px no-repeat;
    }
  #panel2 a:hover {
    background: url(../images/body/MENU.jpg) -58px -16px no-repeat;
    }
  #panel3 a:hover {
    background: url(../images/body/MENU.jpg) -159px -16px no-repeat;
    }
  #panel4 a:hover {
    background: url(../images/body/MENU.jpg) -270px -16px no-repeat;
    }