.ThemePanelMenu {
	FONT-SIZE: 13px; 
	CURSOR: default; 
	FONT-FAMILY: verdana, arial, sans-serif;
	width:180px;
	white-space:inherit;
}
.ThemePanelSubMenuTable {
	FONT-SIZE: 13px; 
	CURSOR: default; 
	FONT-FAMILY: verdana, arial, sans-serif; 
	opacity: 0.5;
}
.ThemePanelSubMenu {
	BORDER-RIGHT: 0px; 
	BORDER-TOP: 0px; 
	DISPLAY: block; 
	VISIBILITY: hidden; 
	OVERFLOW: hidden; 
	BORDER-LEFT: 0px; 
	BORDER-BOTTOM: 0px; 
	POSITION: absolute
}
.ThemePanelSubMenuShadow {
	BORDER-RIGHT: 0px; 
	BORDER-TOP: 0px; 
	Z-INDEX: -1; 
	LEFT: 1px; 
	MARGIN: 0px; 
	BORDER-LEFT: 0px; 
	WIDTH: 100%; 
	BORDER-BOTTOM: 0px; 
	POSITION: absolute; 
	TOP: 1px; 
	HEIGHT: 300em; 
	BACKGROUND-COLOR: #CCCCCC; 
	opacity: 0.5;
}
<!-- 子選單 -->
.ThemePanelSubMenuBorder {
	MARGIN: 0px 3px 3px 0px; 
}
.ThemePanelSubMenuTable {
	BORDER-COLLAPSE: separate
}
.ThemePanelMenuItem {
	CURSOR: default; 
}
.ThemePanelMenuItemHover {
	CURSOR: default; 
}
.ThemePanelMenuItemActive {
	CURSOR: default; 
}
.ThemePanelMainItem {
	; 
}
.ThemePanelMenuItem {
	; 
}
.ThemePanelMainItemHover {
	; 
}
.ThemePanelMainItemActive {
	; 
}
.ThemePanelMenuItemHover {
	; 
}
.ThemePanelMenuItemActive {
	; 
}
<!-- 第1層選單 (有下層) -->
.ThemePanelMainFolderLeft {
	BORDER-RIGHT: 0px; 
	PADDING-RIGHT: 0px; 
	BORDER-TOP: 0px; 
	PADDING-LEFT: 18px; 
	PADDING-BOTTOM: 3px; 
	BORDER-LEFT: 0px; 
	PADDING-TOP: 3px; 
	BORDER-BOTTOM: 0px; 
	background-image:url(/images/left_arrow.jpg);
	background-repeat:no-repeat;
	background-position:9px center;
}
<!-- 第1層選單 (無下層) -->
.ThemePanelMainItemLeft {
	BORDER-RIGHT: 0px; 
	PADDING-RIGHT: 0px; 
	BORDER-TOP: 0px; 
	PADDING-LEFT: 18px; 
	PADDING-BOTTOM: 3px; 
	BORDER-LEFT: 0px; 
	PADDING-TOP: 3px; 
	BORDER-BOTTOM: 0px; 
	background-image:url(/images/left_arrow.jpg);
	background-repeat:no-repeat;
	background-position:9px center;
}
.ThemePanelMainFolderText {
	BORDER-RIGHT: 0px; PADDING-RIGHT: 3px; BORDER-TOP: 0px; PADDING-LEFT: 5px; PADDING-BOTTOM: 3px; BORDER-LEFT: 0px; PADDING-TOP: 3px; BORDER-BOTTOM: 0px; 
}
.ThemePanelMainItemText {
	BORDER-RIGHT: 0px; PADDING-RIGHT: 3px; BORDER-TOP: 0px; PADDING-LEFT: 5px; PADDING-BOTTOM: 3px; BORDER-LEFT: 0px; PADDING-TOP: 3px; BORDER-BOTTOM: 0px; 
}
.ThemePanelMainItemRight {
	BORDER-RIGHT: 0px; PADDING-RIGHT: 1px; BORDER-TOP: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 3px; BORDER-LEFT: 0px; PADDING-TOP: 3px; BORDER-BOTTOM: 0px; 
}
.ThemePanelMainFolderRight {
	BORDER-RIGHT: 0px; PADDING-RIGHT: 1px; BORDER-TOP: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 3px; BORDER-LEFT: 0px; PADDING-TOP: 3px; BORDER-BOTTOM: 0px; 
}
.ThemePanelMainItemHover .ThemePanelMainFolderLeft {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMainItemActive .ThemePanelMainFolderLeft {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMainItemHover .ThemePanelMainItemLeft {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMainItemActive .ThemePanelMainItemLeft {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMainItemHover .ThemePanelMainFolderText {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMainItemActive .ThemePanelMainFolderText {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMainItemHover .ThemePanelMainItemText {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMainItemActive .ThemePanelMainItemText {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMainItemHover .ThemePanelMainFolderRight {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMainItemActive .ThemePanelMainFolderRight {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMainItemHover .ThemePanelMainItemRight {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMainItemActive .ThemePanelMainItemRight {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMainItemHover .ThemePanelMainFolderLeft {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: 1px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMainItemActive .ThemePanelMainFolderLeft {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: 1px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMainItemHover .ThemePanelMainItemLeft {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: 1px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMainItemActive .ThemePanelMainItemLeft {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: 1px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMainItemHover .ThemePanelMainFolderText {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 3px; BORDER-TOP: 1px solid; PADDING-LEFT: 5px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMainItemActive .ThemePanelMainFolderText {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 3px; BORDER-TOP: 1px solid; PADDING-LEFT: 5px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMainItemHover .ThemePanelMainItemText {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 3px; BORDER-TOP: 1px solid; PADDING-LEFT: 5px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMainItemActive .ThemePanelMainItemText {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 3px; BORDER-TOP: 1px solid; PADDING-LEFT: 5px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMainItemHover .ThemePanelMainFolderRight {
	BORDER-RIGHT: 1px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 0px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMainItemActive .ThemePanelMainFolderRight {
	BORDER-RIGHT: 1px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 0px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMainItemHover .ThemePanelMainItemRight {
	BORDER-RIGHT: 1px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 0px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMainItemActive .ThemePanelMainItemRight {
	BORDER-RIGHT: 1px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 0px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMenuFolderLeft {
	BORDER-RIGHT: 0px; PADDING-RIGHT: 0px; BORDER-TOP: 0px; PADDING-LEFT: 3px; PADDING-BOTTOM: 3px; BORDER-LEFT: 0px; PADDING-TOP: 3px; BORDER-BOTTOM: 0px; 
}
.ThemePanelMenuItemLeft {
	BORDER-RIGHT: 0px; PADDING-RIGHT: 0px; BORDER-TOP: 0px; PADDING-LEFT: 3px; PADDING-BOTTOM: 3px; BORDER-LEFT: 0px; PADDING-TOP: 3px; BORDER-BOTTOM: 0px; 
}
.ThemePanelMenuFolderText {
	BORDER-RIGHT: 0px; PADDING-RIGHT: 3px; BORDER-TOP: 0px; PADDING-LEFT: 5px; PADDING-BOTTOM: 3px; BORDER-LEFT: 0px; PADDING-TOP: 3px; BORDER-BOTTOM: 0px; 
}
.ThemePanelMenuItemText {
	BORDER-RIGHT: 0px; PADDING-RIGHT: 3px; BORDER-TOP: 0px; PADDING-LEFT: 5px; PADDING-BOTTOM: 3px; BORDER-LEFT: 0px; PADDING-TOP: 3px; BORDER-BOTTOM: 0px; 
}
.ThemePanelMenuItemRight {
	BORDER-RIGHT: 0px; PADDING-RIGHT: 1px; BORDER-TOP: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 3px; BORDER-LEFT: 0px; PADDING-TOP: 3px; BORDER-BOTTOM: 0px; 
}
.ThemePanelMenuFolderRight {
	BORDER-RIGHT: 0px; PADDING-RIGHT: 1px; BORDER-TOP: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 3px; BORDER-LEFT: 0px; PADDING-TOP: 3px; BORDER-BOTTOM: 0px; 
}
.ThemePanelMenuItemHover .ThemePanelMenuFolderLeft {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMenuItemActive .ThemePanelMenuFolderLeft {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMenuItemHover .ThemePanelMenuItemLeft {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMenuItemActive .ThemePanelMenuItemLeft {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMenuItemHover .ThemePanelMenuFolderText {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMenuItemActive .ThemePanelMenuFolderText {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMenuItemHover .ThemePanelMenuItemText {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMenuItemActive .ThemePanelMenuItemText {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMenuItemHover .ThemePanelMenuFolderRight {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMenuItemActive .ThemePanelMenuFolderRight {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMenuItemHover .ThemePanelMenuItemRight {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMenuItemActive .ThemePanelMenuItemRight {
	BORDER-LEFT-COLOR: #9c9a9c; BORDER-BOTTOM-COLOR: #9c9a9c; BORDER-TOP-COLOR: #9c9a9c; BORDER-RIGHT-COLOR: #9c9a9c
}
.ThemePanelMenuItemHover .ThemePanelMenuFolderLeft {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: 1px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMenuItemActive .ThemePanelMenuFolderLeft {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: 1px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMenuItemHover .ThemePanelMenuItemLeft {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: 1px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMenuItemActive .ThemePanelMenuItemLeft {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 2px; PADDING-BOTTOM: 2px; BORDER-LEFT: 1px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMenuItemHover .ThemePanelMenuFolderText {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 3px; BORDER-TOP: 1px solid; PADDING-LEFT: 5px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMenuItemActive .ThemePanelMenuFolderText {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 3px; BORDER-TOP: 1px solid; PADDING-LEFT: 5px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMenuItemHover .ThemePanelMenuItemText {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 3px; BORDER-TOP: 1px solid; PADDING-LEFT: 5px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMenuItemActive .ThemePanelMenuItemText {
	BORDER-RIGHT: 0px solid; PADDING-RIGHT: 3px; BORDER-TOP: 1px solid; PADDING-LEFT: 5px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMenuItemHover .ThemePanelMenuFolderRight {
	BORDER-RIGHT: 1px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 0px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMenuItemActive .ThemePanelMenuFolderRight {
	BORDER-RIGHT: 1px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 0px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMenuItemHover .ThemePanelMenuItemRight {
	BORDER-RIGHT: 1px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 0px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
.ThemePanelMenuItemActive .ThemePanelMenuItemRight {
	BORDER-RIGHT: 1px solid; PADDING-RIGHT: 0px; BORDER-TOP: 1px solid; PADDING-LEFT: 0px; PADDING-BOTTOM: 2px; BORDER-LEFT: 0px solid; PADDING-TOP: 2px; BORDER-BOTTOM: 1px solid
}
TD.ThemePanelMenuSplit {
	BORDER-RIGHT: 0px; PADDING-RIGHT: 0px; BORDER-TOP: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 0px; BORDER-LEFT: 0px; PADDING-TOP: 0px; BORDER-BOTTOM: 0px; HEIGHT: 7px
}
DIV.ThemePanelMenuSplit {
	BORDER-RIGHT: #9c9a9c 0px solid; 
	BORDER-TOP: #9c9a9c 1px solid; 
	DISPLAY: block; MARGIN: 3px; 
	BORDER-LEFT: #9c9a9c 0px solid; 
	BORDER-BOTTOM: #9c9a9c 0px solid; 
	HEIGHT: 1px
}
.ThemePanelMenuItem IMG.seq1 {
	DISPLAY: inline
}
.ThemePanelMenuItemHover seq2 {
	DISPLAY: inline
}
.ThemePanelMenuItemActive seq2 {
	DISPLAY: inline
}
.ThemePanelMenuItem .seq2 {
	DISPLAY: none
}
.ThemePanelMenuItemHover .seq1 {
	DISPLAY: none
}
.ThemePanelMenuItemActive .seq1 {
	DISPLAY: none
}