#menu ul, li {
    margin:0;
    padding:30;
    list-style:none
}

li {
    float:left;    
}    

​ul li a {
    display:block;
    padding:3px;
    border-top:1px solid #ff0000;   
    border-bottom:1px solid #ff0000; 
    border-right:1px solid #ff0000; 
}

ul li:first-child a {
    border-left:1px solid #ff0000
}