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Hello tango and welcome to XOOPS forums
If you place you menu.js in the theme folder you would call it like this:
<script language="javascript" src="<{$xoops_imageurl}>menu.js">script>
likewise if you made an image folder for your menus, you would reference the images like this
src="<{$xoops_imageurl}>images/image1.gif"
Hope this helps
Richard