ergophobe - 4:50 pm on Jun 9, 2010 (gmt 0)

Not an accessibility expert, but I think it's preferable to have the menu follow the main content in the code, and then provide skip navigation for the visitor, but it doesn't really matter the order as long as you have skip nav to get the user to the content or nav, whichever comes second.

Here's a good guide
[webaim.org...]