if (document.images) {
 img1on = new Image(); 
 img1on.src = "images/btn_home_over.gif";   
 img1off = new Image(); 
 img1off.src = "images/btn_home.gif"; 
  
 img2on = new Image(); 
 img2on.src = "images/btn_partners_over.gif";   
 img2off = new Image(); 
 img2off.src = "images/btn_partners.gif"; 
  
 img3on = new Image(); 
 img3on.src = "images/btn_services_over.gif";                                                                                                                                                                                                                                    
 img3off = new Image(); 
 img3off.src = "images/btn_services.gif"; 
  
 img4on = new Image(); 
 img4on.src = "images/btn_directions_over.gif";   
 img4off = new Image(); 
 img4off.src = "images/btn_directions.gif"; 
  
 img5on = new Image(); 
 img5on.src = "images/btn_links_over.gif"  
 img5off = new Image(); 
 img5off.src = "images/btn_links.gif" 
 
 img6on = new Image(); 
 img6on.src = "images/btn_contact_over.gif"  
 img6off = new Image(); 
 img6off.src = "images/btn_contact.gif" 
 
 img7on = new Image(); 
 img7on.src = "images/btnlf_accounting_over.jpg"  
 img7off = new Image(); 
 img7off.src = "images/btnlf_accounting.jpg" 
   
 img8on = new Image(); 
 img8on.src = "images/btnlf_taxservice_over.jpg"  
 img8off = new Image(); 
 img8off.src = "images/btnlf_taxservice.jpg" 
    
 img9on = new Image(); 
 img9on.src = "images/btnlf_businessaudits_over.jpg"  
 img9off = new Image(); 
 img9off.src = "images/btnlf_businessaudits.jpg" 
     
 img10on = new Image(); 
 img10on.src = "images/btnlf_information_over.jpg"  
 img10off = new Image(); 
 img10off.src = "images/btnlf_information.jpg" 
     
 img11on = new Image(); 
 img11on.src = "images/btnlf_litigation_over.jpg"  
 img11off = new Image(); 
 img11off.src = "images/btnlf_litigation.jpg" 
     
 img12on = new Image(); 
 img12on.src = "images/btnlf_management_over.jpg"  
 img12off = new Image(); 
 img12off.src = "images/btnlf_management.jpg" 
     
 img13on = new Image(); 
 img13on.src = "images/btnlft_taxservices_over.jpg"  
 img13off = new Image(); 
 img13off.src = "images/btnlft_taxservices.jpg" 
      
 img14on = new Image(); 
 img14on.src = "images/btnlft_estates_over.jpg"  
 img14off = new Image(); 
 img14off.src = "images/btnlft_estates.jpg" 
 
 }
 
function imgOn(imgName) {
 if (document.images) {
  document[imgName].src = eval(imgName + "on.src");
 }
}
 
function imgOff(imgName) {
 if (document.images) {
  document[imgName].src = eval(imgName + "off.src");
 }
}