演示：http://goaler.xicp.net/demo/colspanmenu.asp

<%
class menus

Public Title, ID, Image, TitleColor, Target, Background, HeadImage, Height, Width, Bgcolor, Style
Private menuItem, menuStr

Private Sub Class_Initialize
Title = ""
ID = ""
menuItem = ""
Image=""
TitleColor = "#000000"
Target = "_blank"
Background = ""
HeadImage = ""
Height = "20"
Width = "100%"
Bgcolor = ""
Style = ""
script
End Sub

Private Sub Class_Terminate
Title = ""
ID = ""
menuItem = ""
End Sub

Public Function AddItem(Byval nItem, Byval nURL)
menuItem = menuItem & "<tr><td style='font-size:12px;' align='left'>    {$Image}<a href='" & nURL & "' target='"&Target&"' class='"& Style &"'>" & nItem & "</a></td></tr>"
End Function

Public Sub Show()
menuStr = "<table border=0 width='"& Width &"' style='border:1px solid #999999;' bgcolor='"& Bgcolor &"'><tr><td height='"& Height &"' Onclick=menus('" & ID & "') bgcolor='"& Bgcolor &"' valign='bottom' style='" & _
"font-size:12px;color:"&TitleColor&";cursor: hand;' background='"&Background&"' align='left'>  {$HeadImage}" & Title & "</td></tr></table><div id=" & chr(34) & ID & chr(34) & " style=" &chr(34) & _
"display:none;"& chr(34) & "><table width=100% border=0 style='border-left:1px solid #999999;border-right:1px solid #999999;border-bottom:1px solid #999999;'>" & menuItem & "</table></div>"

if Image<>"" then
menuStr = replace(menuStr, "{$Image}", Image)
else
menuStr = replace(menuStr, "{$Image}", "")
end if

if HeadImage<>"" then
menuStr = replace(menuStr, "{$HeadImage}", HeadImage)
else
menuStr = replace(menuStr, "{$HeadImage}", "")
end if

Response.Write menuStr
End Sub

Private Function script()
Dim JScript

JScript = "<script language="&chr(34)&"JavaScript"&chr(34)&"type="&chr(34)&"text/JavaScript"&chr(34)& _
">"&vbcrlf&"<!--"&vbcrlf&"function menus(str){"&vbcrlf&"var obj;if (document.getElementById(str)){"&vbcrlf& _
"obj=document.getElementById(str);"& _
"if (obj.style.display =="&chr(34)&"none"&chr(34)&"){obj.style.display ="&chr(34)&chr(34)& _
";}else{obj.style.display ="&chr(34)&"none"&chr(34)&";}}}//--></script>"

response.Write JScript
End Function

Public Sub AddNew()
Title = ""
ID = ""
menuItem = ""
menuStr = ""
End Sub

Public Sub OpenItem(Byval ItemID)

End Sub

end class
%>

使用方法：
<%
Dim NewMenus
Set NewMenus = new menus
NewMenus.Target = "" '打开方式
NewMenus.Bgcolor = "#336699" '主标签背景色
NewMenus.TitleColor = "#FFFFFF" '主标签字体颜色
NewMenus.Height = "10px" '高度
NewMenus.Style ="a1" '子标签样式
NewMenus.Width = "100%" '菜单宽度

NewMenus.AddNew
NewMenus.Title = "门户网站"
NewMenus.ID = "menu1"
NewMenus.AddItem "网易", "http://www.163.com"
NewMenus.AddItem "搜狐", "http://www.sohu.com"
NewMenus.Show