*{margin:0;padding:0}
ul,li{list-style:none}
ul{margin:50px}
ul li{float:left;width:120px;height:40px;line-height:40px;text-align:center;background:#37D5E6;border-right:1px solid #fff;color:#fff;    position: relative;cursor: pointer;}
div{position: absolute;width:300px;height:200px;background:#F9A73F;top:40px;left:0;display:none;line-height:200px}
li:hover{background:#F9A73F}
li:hover div{display:block}