Here you will find 25 high quality CSS and jQuery drop down menu examples or just multi level menu tutorials with downloadable files and explanations as well.
My favorite pick here is, beautiful pure css3 created by Nick La: CSS3 Dropdown Menu.
25 Beautiful Examples of CSS and jQuery Drop down Menu Tutorials
Mega Drop Down Menus w/ CSS & jQuery
Sexy Drop Down Menu w/ jQuery & CSS
Create The Fanciest Dropdown Menu You Ever Saw