How to replace <div> with <td> ?

I'd like to add essentially replace this:

<td><a href="../"><font>Contact</font></a></td>

Code (markup):

with this:

<div id="flip">Contact</div>

Code (markup):

Any help will be appreciated.

 

Text editor, remove the line with td, replace with line with div... (questions without detail get stupid answers )

 

<div id="flip"><a href="../">Contact</a></div>

Code (markup):

This is one attempt and share complete details to get accurate answer.

 

Sorry, for my lack of details.

This drop-down script works successfully when you select "Click to slide the panel down or up", here's the script code:

<script>

$(document).ready(function(){
    $("#flip").click(function(){
        $("#panel").slideToggle("slow");
    });
});
</script>

<div id="flip">Click to slide the panel down or up</div>
<div id="panel">Hello world!</div>

Code (markup):

I have a navagation menu in a table. Here's the current code in the table:

<table>
.....
<td><a href="../"><font>Contact</font></a></td>
....
</table>

Code (markup):

I'm wondering how to change that code so that when the "Contact" text is chosen, the drop down panel appears.

 

<span id="flip><font>contact</font></span>

Code (markup):

 

Rewrite the whole menu, man. There is absolutely no reason for a menu to be in a table, which makes me believe the code is horrible to begin with. Probably in need of a complete rewrite.