Do you want to create something which following link shows:

www.omnisys.co.il/.../main.asp?lngCategoryID=2162

If you want to build it in code you can check out my blog entry here:
weblogs.asp.net/.../SharePoint-Menus-in-C_2300_.as\
px

I was just about to post the drop down menu  I created for SPS 2003, I
guess this is perfect timing for my post then.

I have been wanting to do this for sometime now and haven't had the
time, I
finally had some spare time to create a basic drop menu control for
SPS
2003. I see this question get ask a lot and I myself looked all over
for a
drop down menu control but came up with nothing. So here it is
www.sharepointbranding.com/.../default.aspx
download
it........try it out.......and tell others looking for a basic drop
down
navigation control where they can go to find one.

I am using the dropdown  control which was in blog.
http://blogs.msdn.com/karthick/Default.aspx?p=2

Everything is working proper in this dropdown control. When i am having flash files in my page, then my menu  is going back of the flash. Can any professional can help  me from this problem.