JQuery Table Help needed!

Hi,

I am new to JQuery. I have the following code which basically loads the <li> elements on mouseover. I need to convert the <ul> elements in a table and perform the same functionality. Any help will be appreciated.

<HTML>
<HEAD>
<script type="text/javascript" src="http://code.jquery.com/jquery-latest.js"></script>
<TITLE>Test</TITLE>
<STYLE>
body, input{
font-family: Calibri, Arial;
}
#accordion {
list-style: none;
padding: 0 0 0 0;
width: 170px;
}
#accordion li{
display: block;
background-color: #FF9927;
font-weight: bold;
margin: 1px;
cursor: pointer;
padding: 5 5 5 7px;
list-style: circle;
-moz-border-radius: 10px;
-webkit-border-radius: 10px;
border-radius: 10px;
}
#accordion ul {
list-style: none;
padding: 0 0 0 0;
display: none;
}
#accordion ul li{
font-weight: normal;
cursor: auto;
background-color: #fff;
padding: 0 0 0 7px;
}
#accordion a {
text-decoration: none;
}
#accordion a:hover {
text-decoration: underline;
}

</STYLE>
</HEAD>
<BODY>

<ul id="accordion">
<li>What's New</li>
<ul>
  <li><a href="#">Reman Parts</a></li>
  <li><a href="#">Core Policy</a></li>

</ul>
<li>Featured Links</li>
<ul>
  <li><a href="#">Certified Collision Program</a></li>
  <li><a href="#">Classic Center</a></li>
  <li><a href="#">Electronic Parts Catalog</a></li>
  <li><a href="#">STAR TekInfo</a></li>
</ul>

<li>StarTuned</li>
<ul>
  <li><a href="#">What is StarTuned?</a></li>
  <li><a href="#">Featured Articles</a></li>
  <li><a href="#">Archives</a></li>
  <li><a href="#">Subscribe</a></li>
</ul>
<li>Online Ordering</li>
<ul>
  <li><a href="">Dealer links coming soon</a></li>

</ul>
</ul>

</BODY>
<SCRIPT>
$("#accordion > li").mouseover(function(){

if(false == $(this).next().is(':visible')) {
$('#accordion > ul').slideUp(300);
}
$(this).next().slideToggle(300);
});

//$('#accordion > ul:eq(0)').show();

</SCRIPT>
</HTML>

----

The equivalent <table> code is:

<tr>What's New

   <td><a href="#">Reman Parts</a></td>
   <td><a href="#">Core Policy</a></td>


</tr>

<tr>Featured Links

   <td><a href="#">Certified Collision Program</a></td>
   <td><a href="#">Classic Center</a></td>
   <td><a href="#">Electronic Parts Catalog</a></td>
   <td><a href="#">STAR TekInfo</a></td>

</tr>

<tr>StarTuned

   <td><a href="#">What is StarTuned?</a></td>
   <td><a href="#">Featured Articles</a></td>
   <td><a href="#">Archives</a></td>
   <td><a href="#">Subscribe</a></td>

</tr>

<tr>Online Ordering

   <td><a href="">Dealer links coming soon</a></td>


</tr>

</table>

Thanks