Check this live demo too.

This is the markup used to create the above menu.
As you can see, there is no img elements, no inline event handlers, nada...

<ul id="TJK_tipMenu">
<li><a class="ubiAt" href="#" id="Home_63">Home</a></li>
<li><a href="#" id="Services_78">Services</a></li>
<li><a href="#" id="Work_56">Work</a></li>
<li><a href="#" id="Standards_93">Standards</a></li>
<li><a href="#" id="Contact_73">Contact</a></li>

Below are 5 images containing ALT Attributes. There are here for you to compare the two solutions; using options of the web developer toolbar or other browser features.

This work is licensed under a Creative Commons License

Creative Commons License.