follow the
link for code or paste it in new browser
http://nopcommerce.com/Boards/Topic.aspx?TopicID=1139
after implemented do three small changes.
1. add following line in your master page for menu style
<link href="../App_Themes/administration/menu.css" type="text/css" rel="stylesheet" />
2. Set Orientation property to Horizontal in asp:menu control.
3. add cssselectorclass="AdminMenu" in the same asp:menu control
E.g.,
<asp:Menu runat="server" ID="mnuCategories" BackColor="#B5C7DE" DynamicHorizontalOffset="2"
Orientation ="Horizontal"
cssselectorclass="AdminMenu" Font-Names="Verdana" Font-Size="0.8em" ForeColor="#284E98" StaticSubMenuIndent="10px">
<StaticSelectedStyle BackColor="#507CD1" />
<StaticMenuItemStyle HorizontalPadding="5px" VerticalPadding="2px" />
<DynamicHoverStyle BackColor="#284E98" ForeColor="White" />
<DynamicMenuStyle BackColor="#B5C7DE" />
<DynamicSelectedStyle BackColor="#507CD1" />
<DynamicMenuItemStyle HorizontalPadding="5px" VerticalPadding="2px" />
<StaticHoverStyle BackColor="#284E98" ForeColor="White" />
</asp:Menu>
Thanks
Venkat