var sub ;
sub = '<table width="99%" class="subMenu"  border="0" cellspacing="0" cellpadding="0"><tr>'

sub = sub + '<td height="22" align="middle" width="20%"><FONT size=1 color=orange>&nbsp;&#187;&nbsp;</FONT>'
 sub = sub + '<A title="Everest Software for small and medium business" href="/ERP_Software_EverestSoftware.htm">'
 sub = sub + 'Everest Software</A></td>'

sub = sub + '<td height="22" align="middle" width="20%"><FONT size=1 color=orange>&nbsp;&#187;&nbsp;</FONT>'
 sub = sub + '<A title="Web site design and development for small and medium business" href="/Websolutions.htm">'
 sub = sub + 'Business  Software</A></td>' 

sub = sub + '<td height="22" align="middle" width="24%"><FONT size=1 color=orange>&nbsp;&#187;&nbsp;</FONT>'
 sub = sub + '<A title="e-commerce software" href="/Everest_Software/Everest_E-Commerce.htm">'
 sub = sub + 'E-commerce Software</A> </td>'

sub = sub + '<td height="22" align="middle" width="8%"><FONT size=1 color=orange>&nbsp;&#187;&nbsp;</FONT>'
 sub = sub + '<A title="Search Engine Optimization (SEO) services for small and medium business" href="/SEO_SEM.htm">'
 sub = sub + 'SEO/SEM</A></td>'

sub = sub + '<td height="22" align="middle" width="16%"><FONT size=1 color=orange>&nbsp;&#187;&nbsp;</FONT>'
 sub = sub + '<A title="Business Process Outsourcing" href="/Outsourcing_BPO.htm">'
 sub = sub + 'Outsourcing </a></td>'

sub = sub + '<td height="22" align="middle" width="16%"><FONT size=1 color=orange>&nbsp;&#187;&nbsp;</FONT>'
 sub = sub + '<A title="Web site design and development for small and medium business" href="/Websolutions.htm">'
 sub = sub + 'Consulting</A> </td>'
sub = sub + '</tr></table>'