Login to blogger dashboard --> layout --> Edit HTML

Now scroll down to where you see the codes below:

Middle Menu
<ul id='navinti'>
<li><a expr:href='data:blog.homepageUrl'>Home</a></li>
<li><a href='#'>About</a></li>
<li><a href='#'>Archive</a></li>
<li><a href='#'>Comments</a></li>
<li class='dgnsub'><a href='#'>With Sub Menu</a>
<ul class='sub-menu hidden'>
<li><a href='#'>Sub Menu</a></li>
<li><a href='#'>Sub Menu</a></li>
<li><a href='#'>Sub Menu</a></li>
<li><a href='#'>Sub Menu</a></li>
</ul>
</li></ul>
Just replace "#" with your menu item URL.
Recent Comments
<div id="rcentcomnets"></div>
<script type='text/javascript'>
//<![CDATA[
RecentComment({
numComments:5,
avatarSize:50,
characters:100,
adminBlog:""
});
//]]>
</script>
More Details go to:
http://mkr-site.blogspot.com