톡박에 한번 올렸던 소스인데 조금 다듬어서 올립니다.
적절히 수정&가공하시면 멋진 메뉴가 나올거에요~

<html>
 <head>
  <title>Menu</title>
 </head>
<script>
var delay = 3;            // 메뉴 스피드(낮을수록 빠름)
var m_length = 20;    // 메뉴 간격
var sel_l_length = 30;    // 선택한 메뉴와 이전 메뉴 간격
var sel_r_length = 60;    // 선택한 메뉴와 다음 메뉴 간격


var m_sel = 0;            // 메뉴 선택 상태
var m_max = 0;        // 메인메뉴 갯수
var sm_alpha = 0;    // 서브메뉴 투명도
var id = new Array();    // 메인메뉴 ID
var sid = new Array();    // 서브메뉴 ID
var m_top = 0;                // 메인메뉴 y 위치
function on_load(){
    while(document.getElementById("menu"+(m_max+1)) != null){
        m_max++;
        id[m_max] = document.getElementById("menu"+m_max);
        sid[m_max] = document.getElementById("smenu"+m_max);
    };
    m_top = id[1].offsetTop;
    m_act();
}
function m_over(m){
    m_sel = m;
    for(i=1;i<=m_max;i++){
        if(sid[i] != null){
            if(m_sel == i){
                id[i].style.fontWeight = 'bold';
                sid[i].style.display = "";
                sm_alpha = 0;
                if ((navigator.appName.indexOf('Microsoft')+1)) {
                    sid[i].filters.alpha.opacity = sm_alpha;
                }else{
                    sid[i].style.opacity = (sm_alpha/100);
                }
                sid[i].style.top = id[i].offsetTop + id[i].offsetHeight + 40;
            }else{
                id[i].style.fontWeight = '';
                sid[i].style.display = "none";
            }
        }
    }
}
function m_act(){
    var goy = 0;
    for(i=1;i<=m_max;i++){

        // 메인메뉴 좌우 이동
        if(i>1)
            temp = id[i-1].offsetWidth + id[i-1].offsetLeft;
        if(i==1){
            gox=id[i].offsetLeft;
        }else if(m_sel == i){
            gox =  temp + sel_l_length;
        }else if(m_sel+1 == i){
            gox =temp + sel_r_length;
        }else{
            gox = temp + m_length;
        }
        id[i].style.left = Math.ceil(id[i].offsetLeft - (id[i].offsetLeft - (gox))/delay)+"px";

        // 메인메뉴 상하 이동
        if(m_sel == i){
            id[i].style.top = Math.ceil(id[i].offsetTop - (id[i].offsetTop - (m_top + 7))/delay)+"px";
        }else if(m_sel!=0){
            id[i].style.top = Math.ceil(id[i].offsetTop - (id[i].offsetTop - (m_top - 5))/delay)+"px";
        }

        // 서브메뉴
        if(m_sel == i && sid[i] != null){
            // 서브메뉴 투명도
            if(sm_alpha < 100){
                sm_alpha += 5;
                if ((navigator.appName.indexOf('Microsoft')+1)) {
                    sid[i].filters.alpha.opacity = sm_alpha;
                }else{
                    sid[i].style.opacity = (sm_alpha/100);
                }
            }
            // 서브메뉴 아래서부터 위로 나타남
            goy = id[i].offsetTop + id[i].offsetHeight;
            sid[i].style.top = (sid[i].offsetTop - (sid[i].offsetTop - goy)/delay)+"px";
        }
    }
    setTimeout('m_act()',20);
}

</script>
<style>
.sm_a{color: #666666; text-decoration:none; padding:0px 3px 0px 2px}
.sm_a:hover {color: #FFFFFF; text-decoration:none; background:#666666; padding:0px 3px 0px 2px}
div{font-family:verdana; font-size:10px; letter-spacing:-1px}
.smenu{top:50px; position:absolute; filter:alpha(opacity=0); color:#DDDDDD}
.mmenu{top:30px; position:absolute; cursor:pointer; padding-right:2px; color:#666666}
</style>
<body onload='on_load()'>
    <div class=mmenu style='left:200px;' id=menu1 onClick='m_over(1)'>
    ABOUT US<br>
    </div>
    <div id='smenu1' class=smenu style='left:200px; display:none'><a href='' class=sm_a>menu1</a> | <a href='' class=sm_a>menu2</a> | <a href='' class=sm_a>menu3</a></div>
    <div class=mmenu style='left:280px;' id=menu2 onClick='m_over(2)'>
    PRODUCT<br>
    </div>
    <div id='smenu2' class=smenu style='left:250px; display:none'><a href='' class=sm_a>menu4</a> | <a href='' class=sm_a>menu5</a> | <a href='' class=sm_a>menu6</a></div>
    <div class=mmenu style='left:360px;' id=menu3 onClick='m_over(3)'>
    STORY<br>
    </div>
    <div id='smenu3' class=smenu style='left:310px; display:none'><a href='' class=sm_a>menu7</a> | <a href='' class=sm_a>menu8</a> | <a href='' class=sm_a>menu9</a></div>
</body>
</html>