XML：

<RelativeLayout xmlns:android="http://schemas.android.com/apk/res/android"
    xmlns:tools="http://schemas.android.com/tools"
    android:layout_width="match_parent"
    android:layout_height="match_parent"
    android:paddingBottom="@dimen/activity_vertical_margin"
    android:paddingLeft="@dimen/activity_horizontal_margin"
    android:paddingRight="@dimen/activity_horizontal_margin"
    android:paddingTop="@dimen/activity_vertical_margin"
    tools:context=".MainActivity" >

<TextView android:id="@+id/txt"
       android:layout_width="match_parent"
       android:layout_height="wrap_content"
       android:text="上下文菜单"
       android:textSize="25sp"/>

</RelativeLayout>

context_menu.xml:

<menu xmlns:android="http://schemas.android.com/apk/res/android" >

<item
        android:id="@+id/action_Edit"
        android:orderInCategory="100"
        android:showAsAction="never"
        android:title="编辑"/>
    <item
        android:id="@+id/action_file"
        android:orderInCategory="99"
        android:title="打开"/>
    <item
        android:id="@+id/action_file"
        android:orderInCategory="99"
        android:title="复制"/>
    <item android:title="Window">
        <menu>
            <item
                android:id="@+id/newWin"
                android:title="New Window"/>
            <item
                android:id="@+id/newEdit"
                android:title="New Editor"/>
        </menu>
    </item>

</menu>

Activtiy:

public class MenuActivity extends Activity {

public void onCreate(Bundle savedInstanceState) {
  super.onCreate(savedInstanceState);
        setContentView(R.layout.menu);
        TextView t=(TextView)findViewById(R.id.txt);
        registerForContextMenu(t);
 }
 
 @Override
 public boolean onCreateOptionsMenu(Menu menu) {
  //menu.add(Menu.NONE, Menu.FIRST, 1, "File");
  menu.add(Menu.NONE, Menu.FIRST+1, 2, "Edit");
  menu.add(Menu.NONE, Menu.FIRST+2, 3, "Refactor");
  menu.add(Menu.NONE, Menu.FIRST+3, 4, "Source");
  menu.add(Menu.NONE, Menu.FIRST+4, 5, "Navigate");
  SubMenu file=menu.addSubMenu("File");
  file.add(1, Menu.FIRST+20, 1, "新建");
  file.add(1, Menu.FIRST+21, 2, "打开");
  file.add(1, Menu.FIRST+22, 3, "保存");
  return true;
 }

@Override
 public boolean onOptionsItemSelected(MenuItem item) {
  switch(item.getItemId()){
  case Menu.FIRST+1:
   Toast.makeText(this, "你点击了编辑",Toast.LENGTH_LONG).show();
   break;
  default:
   break;
  }
  return false;
 }

@Override
 public void onCreateContextMenu(ContextMenu menu, View v,
   ContextMenuInfo menuInfo) {
  super.onCreateContextMenu(menu, v, menuInfo);
  MenuInflater inflater=new MenuInflater(this);
  inflater.inflate(R.menu.context_menu, menu);
  menu.setHeaderTitle("分差差");
 }
 @Override
 public boolean onContextItemSelected(MenuItem item) {
  switch(item.getItemId()){
  case R.id.action_Edit:
   Toast.makeText(this, "你点击了上下文菜单编辑",Toast.LENGTH_LONG).show();
   break;
   default:
    break;
  }
  return super.onContextItemSelected(item);
 }
  
 }