If you know the basics of mysql/php, I can give you a table structure example...lets see.
id | name | level | link
1 Tutorials main none
2 PHP sub 1
3 DHTML sub 1
4 C++ sub 1
5 Links main none
6 Free Email sub 5
7 Hosting sub 5
8 Offsite Tuts sub 5
As you can see, the link (if its a sub) tells what it is linked TO, if its a main category then its not linked at all (obviously), or you could even do that if you wanted to get more complex. -shrugs- just a weak example 🙂