<script language="JavaScript" type="text/javascript"> 
var x = 0; 
var y = 0; 
var offsetx = 50; 
var offsety = -20; 
function show_obj(obj) 
{ 
  o = document.all[obj]; 
  dv = divelem.style; 
  x = o.offsetLeft; 
  y = o.offsetTop; 
  dv.left = x + offsetx; 
  dv.top = y + offsety; 
  document.all["divelem"].innerHTML = "<div align='right' onClick='close_obj(\'obj1\');'>X</div><b>Раз раз</b>"; 
  dv.visibility = "visible"; 
}
</script>
<div id="divelem" style="position:absolute; visibility:hide; z-index:1;"></div>
<td  id="obj1" onClick="show_obj('obj1');">Нажми сюда</td>