<style> 
div.splLink {width: 130px; height: 40px;  text-align: center; font-family: Comic Sans Ms; font-size: 15px; padding: 5px;}
.spll {width: 130px; height: 70px; }
.spll div.splCont {height: auto; width: 300px; background:  #cde8ef;  padding: 5px; z-index: 1000; margin-top: 0px; border: 2px solid #e9faff; font-size: 12px; font-family: Microsoft Sans Serif; text-align: center;}
</style>
<script type="text/javascript" src="http://szenprogs.ru/scripts/jquery-1.3.2.js"></script>

<script type="text/javascript" src="http://szenprogs.ru/scripts/jquery-1.3.2.js"></script>
<script type="text/javascript"> 
  $(document).ready(function(){
    $('.splLink').click(function(){
      $(this).parent().children('div.splCont').toggle('normal');
      return false;
    });
  });
</script>

<center>
<table style="width: 90%">
<tr>
<td>
	<div class="spll">
<div class="splLink">Название</div>
<div style="DISPLAY: none; position: absolute;" class="splCont" >
Содержимое</div>

	</div>
</td>
<td>
	<div class="spll">
<div class="splLink">Название2</div>
<div style="DISPLAY: none; position: absolute;" class="splCont" >  
 Содержимое2</div>

	</div>
</td>
<td>
	<div class="spll">
<div class="splLink">Название3</div>
<div style="DISPLAY: none; position: absolute;" class="splCont" >
Содержимое3</div>

	</div>
</td>
<td>
	<div class="spll">
<div class="splLink">Название4</div>
<div style="DISPLAY: none; position: absolute;" class="splCont" >
Содержимое4</div>

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