<style>	
#menu {
margin-top: -5px;
width: 130px;
height: 20px;
background-repeat : no-repeat;}

#menu span {
text-align:left;
display:block;
color:#000000;
margin: 7px 0;
padding: 10px;
border-radius: 10px;}
#submenu, #menu span {
color:#000000;
border: 1px solid;

}

#menu .tabactive {
color: #000000;
}

#submenu {
padding: 3px;
height: 400px;
text-align:justify;
font-size: 12px;
width: 400px;
border-radius: 10px;}

.submenutext {
display: none; 
height: 40px;
}

</style>

<script type="text/javascript">
$(document).ready(function() {
$("td.#MenuTxT div.submenutext").hide();
<!--$(".tabs span:first").addClass("active").show(); -->
$("td.#MenuTxT div.submenutext:first").show();
$("div.#menu span").click(function() {
    $("div.#menu span").removeClass("tabactive");
    $(this).addClass("tabactive");
    $("td.#MenuTxT div.submenutext").hide();
    var activeDiv = $(this).attr("alt");
    $("div."+activeDiv).fadeIn();
    return false; });
});
</script>

<table width="100%" >
<tr><td ><div style=" border: 1px solid #160f0a; border-radius: 10px; padding: 5px; height: 400px; width: 220px; ">текст</div></td>


<td style="width: 400px; height: 400px;"><center><table style="width: 100%;">
 <tbody>
  <tr>
   <td valign=top>
    <div id="menu"> <b>
<span alt="#sm1" style="cursor: pointer;">Навигация</span>
<span alt="#sm2" style="cursor: pointer;">Новости</span>
<span alt="#sm3" style="cursor: pointer;">Админы</span>
<span alt="#sm4" style="cursor: pointer;">Друзья</span>
  </b>
    </div>
   </td>
   <td id="MenuTxT"  align="center" valign="top">
    <div id="submenu" align="center"> 
     
<div id="sm1" class="submenutext" style="display:block;">
текст
</div>

     <div id="sm2" class="submenutext">
текст
</div>


     <div id="sm3" class="submenutext">
текст
</div>


     <div id="sm4" class="submenutext">
текст
</div>

</div>
   </td>
</tr>
 </tbody>
</table></center></td>
</tr>
</table>