<table width="300" height="30" cellpadding="0" cellspacing="0" id="menu">
<tr>
<td id="left"><a href="#" id="link">Главная</a></td>
<td id="center"><a href="#" id="link">Главная</a></td>
<td id="right"><a href="#" id="link">Главная</a></td>
</tr>
</table>

#left{
background-image:url(img/left_n.png);
background-repeat:no-repeat;
}
#left:hover{
background-image:url(img/left_h.png);
background-repeat:no-repeat;
}
#center{
background-image:url(img/center_n.png);
background-repeat:no-repeat;
}
#center:hover{
background-image:url(img/center_h.png);
background-repeat:no-repeat;
}
#right{
background-image:url(img/right_n.png);
background-repeat:no-repeat;
}
#right:hover{
background-image:url(img/right_h.png);
background-repeat:no-repeat;
}
#menu{
text-align:center;
}