There are plugins for this sort of thing, and sometimes people try to find a jQuery UI implementation, but it’s really very simple.

Assume you have a UL with class “activators”, and each child LI should show a DIV in the same position in a container with class “tabs”…

While the above is probably obvious enough, here’s a POC and the markup…

HTML:

CSS:

POC: http://jsfiddle.net/moagrius/KpyE2/1/