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<?php

// In your functions.php

class Nav_Footer_Walker extends Walker_Nav_Menu {


	function start_lvl( &$output, $depth = 0, $args = array() ) {
		$indent = str_repeat("\t", $depth);
		$output .= "\n$indent\n";
	}

	function end_lvl( &$output, $depth = 0, $args = array() ) {
		$indent = str_repeat("\t", $depth);
		$output .= "$indent\n";
	}

	function start_el( &$output, $item, $depth = 0, $args = array(), $id = 0 ) {
		$indent = ( $depth ) ? str_repeat( "\t", $depth ) : '';

		$class_names = $value = '';

		$classes = empty( $item->classes ) ? array() : (array) $item->classes;
		$classes[] = 'menu-item-' . $item->ID;

		$class_names = join( ' ', apply_filters( 'nav_menu_css_class', array_filter( $classes ), $item, $args ) );
		$class_names = $class_names ? ' class="' . esc_attr( $class_names ) . '"' : '';

		$id = apply_filters( 'nav_menu_item_id', 'menu-item-'. $item->ID, $item, $args );
		$id = $id ? ' id="' . esc_attr( $id ) . '"' : '';

		$output .= $indent . '';

		$attributes  = ! empty( $item->attr_title ) ? ' title="'  . esc_attr( $item->attr_title ) .'"' : '';
		$attributes .= ! empty( $item->target )     ? ' target="' . esc_attr( $item->target     ) .'"' : '';
		$attributes .= ! empty( $item->xfn )        ? ' rel="'    . esc_attr( $item->xfn        ) .'"' : '';
		$attributes .= ! empty( $item->url )        ? ' href="'   . esc_attr( $item->url        ) .'"' : '';

		$item_output = $args->before;
		$item_output .= '<a'. $attributes .'>';
		$item_output .= $args->link_before . apply_filters( 'the_title', $item->title, $item->ID ) . $args->link_after;
		$item_output .= '</a>';
		$item_output .= $args->after;

		$output .= apply_filters( 'walker_nav_menu_start_el', $item_output, $item, $depth, $args );
	}


	function end_el( &$output, $item, $depth = 0, $args = array() ) {
		$output .= "\n";
	}
}

<?php 

// In your template files like footer.php

// The items_wrap value ('%3$s') removes the wrapping <ul>, while the custom walker (Nav_Footer_Walker) removes the <li>'s.

wp_nav_menu(array('items_wrap'=> '%3$s', 'walker' => new Nav_Footer_Walker(), 'container'=>false, 'menu_class' => '', 'theme_location'=>'footer', 'fallback_cb'=>false ));

?>