It appears I don't understand your question, and yet, being early on a Saturday morning, I thought I would answer it anyway, LOL!
"Tabs" are just a navigational/layout style.
See this article for a cool example: http://www.alistapart.com/articles/slidingdoors/
The links within your navigation can link to any type of page/file on the Internet. The destination can be an html file, a PHP file, a pdf file, or whatever.
That being said, if you are really asking about using PHP to switch content regardless of the link style, you can search the for: "dyanamic includes" for examples.
Generally the idea is that you pass a variable through the query string. Let's look at a simple way to do this:
<ul>
<li><a href="index.php?p=1">one</a></li>
<li><a href="index.php?p=2">two</a></li>
<li><a href="index.php?p=3">three</a></li>
</ul>
Now, on the index page you can check to see if a variable is being passed, and if it is in an acceptable format. (IF not, use a default file...)
<?php
// check for existence of variable
// & make sure it is in expected format
if(isset($_GET['p']) && is_numeric($_GET['p']) )
{
switch($_GET['p']) {
case 1:
$file = 'this.php';
break;
case 2:
$file = 'that.php';
break;
case 3:
$file = 'other.php';
break;
default:
$file = 'default.php';
break;
}
}
// else use some default
else {
$file = 'default.php';
}
// now, where you want to show the content
// would look something like this:
if(file_exists($file) && !is_dir($file))
{
include($file);
}
else {
echo 'the page is currently unavailable. sorry...';
}
?>
Hope that helps a little. Like I said, I may have totally misunderstood you.