#tabs ul{
list-style:none;
margin:0;
padding:0;
}
#tabs ul li{
100px;
height:20px;
display:inline-block;
*display:inline;
zoom:1;
border:solid 1px blue;
border-left-0;
position:relative;
}
#tabs ul li a {
display: inline-block;
100px;
text-align: center;
text-decoration: none;
height:20px;
}
#tabs ul li a:hover {
border-bottom:solid 1px #fff;
_position:absolute;
/*background-color:#6a5acd;*/
}
#tabs ul .first-li{
border-left-1px;
}
#content{
403px;
height:70px;
border:solid 1px blue;
border-top-0;
}
<div id="tabs">
<ul><li class="first-li"><a href="#">tab1</a></li><li><a href="#">tab2</a></li><li><a href="#">tab3</a></li><li><a href="#">tab4</a></li></ul>
<div id="content"></div>
</div>
ul和li之间没有空行,否则tab之间会有几像素的间距