[Deff]

Кавычки не было

<script type="text/javascript" src="http://yandex.st/jquery/1.4.4/jquery.min.js"></script>

<div id=DIV></div>
<script>
$("#DIV").css({
	"width":"100px",
	"height":"40px",
	"background-color":"#F1F1E9",
	"color":"#0000FF",
	"border":"1px solid red"
      });
</script>