<style>	
#menu {
margin-top: 0px;}

#menu span {
width: 190px;
height: 12px;
text-align:center;
display: block;
margin-bottom: 5px;
padding: 1em 0 1em 0;}

#menu .tabactive {
color: #fff;}

#submenu {
padding: 0px;
height: 200px;}

.submenutext {
display: none;
text-align: center;
width: 100%;
height: 198px;
overflow-y: auto;}

#menu span, .submenutext {
border: 1px solid #000;}
</style>

<center><table style="width: 100%;" border="0" cellpadding="0" cellspacing="0">
 <tbody>
  <tr>
   <td valign="top" align="center" style="width: 25%;">
    <div id="menu"><b>
<span alt="#sm1" style="cursor: pointer;">Новости</span>
<span alt="#sm2" style="cursor: pointer;">Погода | Время</span>
<span alt="#sm3" style="cursor: pointer;">Навигация</span>
<span alt="#sm4" style="cursor: pointer;">Администрация</span>
<span alt="#sm5" style="cursor: pointer;">Баннеры</span>
           </b>
    </div>
   </td>
   <td id="MenuTxT" style="width: 75%;" align="center" valign="top">
    <div id="submenu" align="center"> 
     <div id="sm1" class="submenutext" style="display:block;"><br/>

Контент первой кнопки

</div>
     <div id="sm2" class="submenutext"><br/>

Контент второй кнопки

</div>
     <div id="sm3" class="submenutext"><br/>

Контент третьей кнопки

</div>
     <div id="sm4" class="submenutext"><br/>

Контент четвертой кнопки

</div>
     <div id="sm5" class="submenutext"><br/>

Контент пятой кнопки

</div>
</div>
</td>
</tr>
</tbody>
</table></center>

<script type="text/javascript">
$(document).ready(function() {
$("td.#MenuTxT div.submenutext").hide();
<!--$(".tabs span:first").addClass("active").show(); -->
$("td.#MenuTxT div.submenutext:first").show();
$("div.#menu span").click(function() {
    $("div.#menu span").removeClass("tabactive");
    $(this).addClass("tabactive");
    $("td.#MenuTxT div.submenutext").hide();
    var activeDiv = $(this).attr("alt");
    $("div."+activeDiv).fadeIn();
    return false; });
});
</script>