The markup is self explanatory. While the title attributes might seem to be extra, in this case they are needed for the jQuery stuff.

<ul id="tabs">
    <li><a href="#" title="tab1">One</a></li>
    <li><a href="#" title="tab2">Two</a></li>
    <li><a href="#" title="tab3">Three</a></li>
    <li><a href="#" title="tab4">Four</a></li>
</ul>

<div id="content">
    <div id="tab1">...</div>
    <div id="tab2">...</div>
    <div id="tab3">...</div>
    <div id="tab4">...</div>
</div>

So, here are the ingredients:

• #tabs – an unordered list that holds the tab navigation items.
• #content – a wrapper for each tab content.

The CSS

Below you’ll find the CSS lines necessary for creating these tabs. Also, the demo source contains all the prefixed CSS3 properties.

#tabs{
  overflow: hidden;
  width: 100%;
  margin: 0;
  padding: 0;
  list-style: none;
}

#tabs li{
  float: left;
  margin: 0 .5em 0 0;
}

#tabs a{
  position: relative;
  background: #ddd;
  background-image: linear-gradient(to bottom, #fff, #ddd);
  padding: .7em 3.5em;
  float: left;
  text-decoration: none;
  color: #444;
  text-shadow: 0 1px 0 rgba(255,255,255,.8);
  border-radius: 5px 0 0 0;
  box-shadow: 0 2px 2px rgba(0,0,0,.4);
}

#tabs a:hover,
#tabs a:hover::after,
#tabs a:focus,
#tabs a:focus::after{
  background: #fff;
}

#tabs a:focus{
  outline: 0;
}

#tabs a::after{
  content:'';
  position:absolute;
  z-index: 1;
  top: 0;
  right: -.5em;
  bottom: 0;
  width: 1em;
  background: #ddd;
  background-image: linear-gradient(to bottom, #fff, #ddd);
  box-shadow: 2px 2px 2px rgba(0,0,0,.4);
  transform: skew(10deg);
  border-radius: 0 5px 0 0;
}

#tabs #current a,
#tabs #current a::after{
  background: #fff;
  z-index: 3;
}

#content
{
    background: #fff;
    padding: 2em;
    height: 220px;
    position: relative;
    z-index: 2;
    border-radius: 0 5px 5px 5px;
    box-shadow: 0 -2px 3px -2px rgba(0, 0, 0, .5);
}

The jQuery

There is nothing to add here, it’s similar to my previous tabs article.

<script src="http://code.jquery.com/jquery-1.6.3.min.js"></script>
<script>
$(document).ready(function() {
        $("#content div").hide(); // Initially hide all content
        $("#tabs li:first").attr("id","current"); // Activate first tab
        $("#content div:first").fadeIn(); // Show first tab content

    $('#tabs a').click(function(e) {
        e.preventDefault();
        $("#content div").hide(); //Hide all content
        $("#tabs li").attr("id",""); //Reset id's
        $(this).parent().attr("id","current"); // Activate this
        $('#' + $(this).attr('title')).fadeIn(); // Show content for current tab
    });
})();
</script>

The article source:http://www.red-team-design.com/css3-jquery-folder-tabs