<style type="text/css">
#pun-announcement .container {padding-top: 0.5em}

#menu-l, #menu-r {margin: 0px;}

#menu-l span, #menu-r span {
padding: 2px 15px 2px 15px;
margin: 0px 10px;}

#shine:hover{color: #CAB336;}

#menu-l .tabactive, #menu-r .tabactive {
color: #fff;}

#submenu-l {
padding: 0px;
width: 230px;}

#submenu-r {
padding: 0px;
width: 630px;}

.submenutext-l, .submenutext-r {
display: none;
height: 200px;
overflow-y: auto;
text-align: left;
padding: 10px;}

#menu-l span, #menu-r span, .submenutext-l, .submenutext-r {
border: 3px double;
border-radius:10px;
    -webkit-border-radius:10px;
    -khtml-border-radius:10px;
    -moz-border-radius:10px;
    -o-border-radius:10px;}
</style>

<table style="width: 100%;" cellpadding="0" cellspacing="0" border="0">
<tr>
<td style="width: 30%;" align="center">

<table style="width: 100%;" border="0" cellpadding="0" cellspacing="0">
 <tbody>
  <tr height="40">
   <td align="center">
    <div id="menu-l">
<span alt="#sm1" style="cursor: pointer;" id="shine">Кнопка 1</span>
<span alt="#sm2" style="cursor: pointer;" id="shine">Кнопка 2</span>
    </div>
   </td>
  </tr>
  <tr height="220">
   <td id="MenuTxT-l" align="center" valign="top">
    <div id="submenu-l" align="center"> 
     <div id="sm1" class="submenutext-l" style="display:block;">

Контент первой кнопки

</div>

     <div id="sm2" class="submenutext-l">

Контент второй кнопки

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

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

</td>
<td style="width: 70%;" align="center">

<table style="width: 100%;" border="0" cellpadding="0" cellspacing="0">
 <tbody>
  <tr height="40">
   <td align="center">
    <div id="menu-r">
<span alt="#sm3" style="cursor: pointer;" id="shine">Кнопка 3</span>
<span alt="#sm4" style="cursor: pointer;" id="shine">Кнопка 4</span>
<span alt="#sm5" style="cursor: pointer;" id="shine">Кнопка 5</span>
    </div>
   </td>
  </tr>
  <tr height="220">
   <td id="MenuTxT-r" align="center" valign="top">
    <div id="submenu-r" align="center"> 
     <div id="sm3" class="submenutext-r" style="display:block;">

Контент третьей кнопки

</div>

     <div id="sm4" class="submenutext-r">

Контент четвертой кнопки

</div>

     <div id="sm5" class="submenutext-r">

Контент пятой кнопки

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

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

</td>
</tr>
</table>