Conversion from table to tree menu in c# for asp.net using Linq

I have the table like,below

Rowid   SportID SportDesc   CategoryID  CatPlace    TourID  TourName
13  5   Teis      785     ITF Men     59075   USA F13, Singles
14  5   Teis      785     ITF Men     59076   USA F13, Doubles
15  5   Teis      213     ITF Women   59097   Istanbul, Doubles W-WITF-TUR-14A
16  5   Teis      213     ITF Women   59100   Santa Margherita Di Pula, Doubles W-WITF-
17  5   Teis      213     ITF Women   59120   Indian Harbour Beach, Singles W-WITF-USA-10A
18  5   Teis      213     ITF Women   59121   Indian Harbour Beach, Doubles W-WITF-USA-10A
1   1   Soccer      19      Finland     527 Ykkonen
2   1   Soccer      21      Russia      6353    Premier League, Women
6   1   Soccer      13      Brazil      55510   Baiano, 1 Divisao, Playoffs
7   1   Soccer      13      Brazil      55980   Mineiro, Modulo I, Playoffs
8   1   Soccer      565     Kosovo      56570   Kosovo FA Cup
3   6   Handball    302     Russia      22634   Super League, Playoffs
4   6   Handball    302     Russia      22636   Super League, Relegation round
5   6   Handball    302     Russia      29580   Super League, Women, Relegation Round
19  21  Cricket     105     International   59149   ODI Series England vs. Ireland
9   31  Badminton   259     International   59053   OUE Singapore Open (SS) 2017
10  31  Badminton   259     International   59054   OUE Singapore Open (SS) 2017, Doubles
11  31  Badminton   259     International   59056   OUE Singapore Open (SS) 2017, Women
12  31  Badminton   259     International   59057   OUE Singapore Open (SS) 2017, Women Doubles

and the formet want

• Soccer
  Finland
  Ykkonen
  Russia
  Baiano, 1 Divisao, Playoffs
  Brazil
  Super League, Relegation round
  Mineiro, Modulo I, Playoffs
  Kosovo
• Teis
• Handball
• Cricket
• Badminton

like tree menu formet for menubar,i written code is,

DataSet dtresult = new DataSet();

                    List lstAllMenus = new List();

                    dtresult = PObj.ExecuteSPDSwithoutparameter("Get_County");
                    if (dtresult.Tables.Count > 0)
                    {
                        for (int i = 0; i < dtresult.Tables[0].Rows.Count; i++)
                        {
                            lstAllMenus.Add(new newMenuData
                            {

                                Row_id = dtresult.Tables[0].Rows[i]["Rowid"].ToString(),
                                parent_id = dtresult.Tables[0].Rows[i]["SportID"].ToString(),
                                sportsdesc = dtresult.Tables[0].Rows[i]["SportDesc"].ToString(),
                                CountryID = dtresult.Tables[0].Rows[i]["CategoryID"].ToString(),
                                EventMID = dtresult.Tables[0].Rows[i]["TourID"].ToString(),
                                Country = dtresult.Tables[0].Rows[i]["CatPlace"].ToString(),
                                EventMDesc = dtresult.Tables[0].Rows[i]["TourName"].ToString()
                            });
                        }


                    }
                    string Divmenu = "";
            Divmenu += "
";

            for (int i = 0; i < lstAllMenus.Count; i++)
            {

                if (lstAllMenus[i].parent_id == "1")
                {

                    // Menu Header

                    if (lstAllMenus.Where(x => x.parent_id == lstAllMenus[i].Row_id).Count() == 0)
                    {
                        Divmenu += "n
" + lstAllMenus[i].sportsdesc + "
";
                    }
                    else
                    {
                        Divmenu += "n
" + lstAllMenus[i].sportsdesc + "
";


                        // subMenu 1

                        foreach (newMenuData sub1 in lstAllMenus.Where(x => x.parent_id == lstAllMenus[i].Row_id))
                        {


                            if (lstAllMenus.Where(x => x.parent_id == sub1.Row_id).Count() == 0)
                            {
                                Divmenu += "nt
" + sub1.Country + "
";
                            }
                            else
                            {
                                Divmenu += "nt
" + sub1.Country + "
";


                                // subMenu 2

                                foreach (newMenuData sub2 in lstAllMenus.Where(x => x.parent_id == "1"))
                                {

                                    if (lstAllMenus.Where(x => x.parent_id == sub2.Row_id).Count() == 0)
                                    {
                                        Divmenu += "ntt
" + sub2.EventMDesc + "
";
                                    }
                                    else
                                    {
                                        Divmenu += "ntt
" + sub2.EventMDesc + "
";
                                        Divmenu += "nttt
";
                                    }


                                }
                                Divmenu += "nt
";


                            }


                        }
                        Divmenu += "n
";

                    }



                }

            }
            Divmenu += "
";

kindly give the solution...in c#