#header #hmenu { padding:0px 0px 0px 15px;}
#header #hmenu p { padding:0px 0px 0px 40px; display:block; float:left; margin:0px; letter-spacing:4px;}
#header #hmenu p.first { padding:0px;}
#footer #fmenu { position:absolute; top:2; padding:0px; visibility:visible; margin:0px 0px 0px -6px;} 
#footer #fmenu p { padding:0px 0px 0px 12px; display:block; float:left; margin:0px; letter-spacing:2px;}

/* MACIE5 \*/
head:first-child+body #header #hmenu p, html>body #header #hmenu p { padding:0px 0px 0px 36px;}
head:first-child+body #header #hmenu p.first, html>body #header #hmenu p.first { padding:0px;}
head:first-child+body #footer #fmenu, html>body #footer #fmenu{ margin:0px 0px 0px -4px;}
head:first-child+body #footer #fmenu p, html>body #footer #fmenu p{ padding:0px 0px 0px 19px;}