<style>td{cursor:hand}</style>

<script>
function menuOn(name) {
submenu = eval("submenu"+name+".style");
submenu.visibility = "visible";
}
function menuOff(name) {
submenu = eval("submenu"+name+".style");
submenu.visibility = "hidden";
}
</script>

<table bgcolor=dddddd width=180 height=30 cellpadding=0 cellspacing=0>
<tr>
<td align=center onMouseOver="menuOn(1)" onMouseOut="menuOff(1)" style="width:100px;height:40;">대메뉴1</td>
<td align=center onMouseOver="menuOn(2)" onMouseOut="menuOff(2)" style="width:100px;height:40;">대메뉴2</td>
</tr>
</table>

<div id="submenu1" onMouseOver="menuOn(1)" onMouseOut="menuOff(1)" style="position:absolute; left:10; top:45; visibility:hidden; background-color:eeeeee;list-style:none;">
<table cellpadding=0 cellspacing=0>
<tr><td><img src="1" alt="소메뉴1-1"></td><td><img src="1" alt="소메뉴1-2"></td></tr>
</table>
</div>

<div id="submenu2" onMouseOver="menuOn(2)" onMouseOut="menuOff(2)" style="position:absolute; left:100; top:45; visibility:hidden; background-color:eeeeee;">
<table cellpadding=0 cellspacing=0>
<tr><td><img src="1" alt="소메뉴2-1"></td><td><img src="1" alt="소메뉴2-2"></td></tr>
</table>
</div>

자주 쓰는 소스입니다 참고 하세요 ㅎ

드랍다운 메뉴 짜시는데 왜 .js 를 쓰시는지 이해 불가네요.. 그냥 css 로 짜시면 되는데.....