#menu ul {
	margin: 0;
	padding: 0;
	list-style: none;
	z-index: 50;
}

#menu li { /* all list items */
	float: left;
	position: relative;
	width: 80px;
	z-index: 50;
}

#menu li ul {/* second-level lists */
	position: absolute;
	display: block; 
	top: 2em;
    left: 0;
	z-index: 50;
}

#menu li>ul {/* to override top and left in browsers other than IE */
	top: auto;
	left: auto;
	z-index: 50;
}

#menu li ul li ul  {/* third-level lists */
	position: absolute;
	display: block; 
	top: 0;
    left: 9em;
	z-index: 50;
}

/* Fix IE. Hide from IE Mac \*/
* html #menu ul li { float: left; height: 1%; }
* html #menu ul li a { height: 1%; }
/* End */

#menu li:hover ul { display: block; }

#menu li:hover>ul { visibility:visible; }

#menu ul ul { visibility:hidden; }		

/* Make-up syles */
#menu ul, li {
    margin: 0 0 0 0; 
}

/* Styles for Menu Items */
#menu ul a {
	display: block;
	text-decoration: none;
	color: #515102;
	background: #ffffff;
	padding-top: 2px;
	padding-right: 5px;
	padding-bottom: 2px;
	padding-left: 5px;
	z-index: 50;

}

/* Hover Styles */
#menu ul a:hover { 
	color: #000000; 
	background: #eed566; 
} 

/* Sub Menu Styles */
#menu li ul a {
	text-decoration: none;
	color: #675549;
	padding-top: 2px;
	padding-right: 5px;
	padding-bottom: 2px;
	padding-left: 5px;
	width: 140px;
	z-index: 50;
	border: 1px dashed #eed566;
	background: #ffffff;
	margin: 0px;
} 

/* Sub Menu Hover Styles */
#menu li ul a:hover { 
	color: #000000; 
	background: #eed566; 
} 

/* Icon Styles */
#menu li a.submenu {background:#eed566 }
#menu li a.submenu:hover {background:#eed566 }
#menu li ul a.submenu {background:#fff }
#menu li ul a.submenu:hover {background:#f9f9f9 }


.first_level {
	border-top-width: 1px;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-top-style: none;
	border-right-style: solid;
	border-bottom-style: none;
	border-left-style: none;
	border-top-color: #ccc;
	border-right-color: #515102;
	border-bottom-color: #ccc;
	border-left-color: #515102;
	z-index:10;
}	

<script>
startList = function() {

	//code only for IE
	if(!document.body.currentStyle) return;
	var subs = document.getElementsByName('submenu');
	for(var i=0; i<subs.length; i++) {
		var li = subs[i].parentNode;
		if(li && li.lastChild.style) {
			li.onmouseover = function() {
				this.lastChild.style.visibility = 'visible';
			}
			li.onmouseout = function() {
				this.lastChild.style.visibility = 'hidden';
			}
		}
	}
}
window.onload=startList;
</script>