.menu
{ 
    width: 180px;
    margin-left: -40px;
    list-style-type: none; /*remove o marcador*/
    font-size: 10pt;
}

.menu ul
{
    margin: 0; /*remove o recuo IE e Opera*/ 
    padding: 0; /*remove o recuo Mozilla e NN*/ 
}

.menu a
{
    display: block;
    padding: 4px 0 0 25px;
    width: 155px;
    height: 23px;
    color: #014477;
    text-decoration: none;
    background-image: url(../images/btn_off.png);
}

.menu a:hover 
{
    background-image: url(../images/btn_on.png);
    color:#FFFFFF; 
}