<script type="text/javascript" src="http://ferodar.narod.ru/ajax/js/jquery.js"></script>

<style type="text/css"> 
            
          .menu {
                margin: 100px 0 0;
                padding: 0;
                list-style: none;
            }
            .menu li {
                padding: 0;
                margin: 0 2px;
                float: left;
                position: relative;
                text-align: center;
            }
            .menu p  {
                padding: 14px 10px;
                display: block;
                color: #000000;
                width: 144px;
                text-decoration: none;
                font-weight: bold;
               
            }
            .menu li em {
                background: url(https://upforme.ru/uploads/0000/17/3d/27346-1.png) no-repeat;
                width: 180px;
                height: 45px;
                position: absolute;
                top: -85px;
                left: -15px;
                text-align: center;
                padding: 20px 12px 10px;
                font-style: normal;
                z-index: 2;
                display: none;
            }
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<script type="text/javascript"> 
$(".menu p").click(function() {
if($(this).next('em').css('display')=='none')
  $(this).next("em").animate({opacity: "show", top: "-75", display: "none"}, "slow");
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</script>

<ul class="menu"> 
            <li> 
               <p>Заголовок итады.</p> 
                <em>Текст итады.</em> 
            </li> 
           
           </ul>