Example code
<oem:MenuItem id="em11" InnerHtml="IBM" Url="ibm.aspx;" />
<oem:MenuItem id="em12" InnerHtml="Obout Inc" Url="obout.aspx" />
Code-Behind VB.NET
em.AddItem(new MenuItem("em11", "IBM", , "ibm.aspx"))
em.AddItem(new MenuItem("em12", "Obout Inc", , "obout.aspx"))
C#
em.AddItem(new MenuItem("em11", "IBM", "", "ibm.aspx", "", ""));