Switching from Layers to a Table

Please advise how I can switch this from Layers to a Table? I have tried but cant seem to get it to work.

<LAYER ID=WoodMenuImgLayer
onmouseover="showNNMenu(event)"
onmouseout="hideNNMenu(event)"
LEFT=10

TOP=10>
<IMG SRC="WoodButton.gif" BORDER=0>
</LAYER>
<LAYER ID=MetalMenuImgLayer
onmouseover="showNNMenu(event)"
onmouseout="hideNNMenu(event)"
TOP=50

LEFT=10>
<IMG SRC="MetalButton.gif" BORDER=0>
</LAYER>
<LAYER ID=BricksMenuImgLayer
onmouseover="showNNMenu(event)"
onmouseout="hideNNMenu(event)"
TOP=90

LEFT=10>
<IMG SRC="BricksButton.gif" BORDER=0>
</LAYER>

<LAYER ID="WoodMenuLayer" onmouseout="this.top = -1400;" LEFT=120 TOP=-1400 ZINDEX=99>
<LAYER ID="WoodOak" TOP=0 LEFT=0 CLASS="LayerItemMenu" WIDTH=175 HEIGHT=20 BGCOLOR="orange" onmouseover="showOverMenu(this,'Oak Timber','OakWood.htm')" onmouseout="showOutMenu(this,'Oak Timber')">Oak Timber
</LAYER>
<LAYER ID="WoodTeak" TOP=22 LEFT=0 CLASS="LayerItemMenu" WIDTH=175 HEIGHT=20 BGCOLOR="orange" onmouseover="showOverMenu(this,'Teak Timber','TeakWood.htm')" onmouseout="showOutMenu(this,'Teak Timber')">Teak Timber</LAYER>

</LAYER>

I think <LAYER> is a Netscape only tag. For compatibility, lose those tags. I don't know exactly what that tag does since I don't use netscape, but I think you can substitute it with the <DIV> tag.