if($HTTP_GET_VARS[item] == "") $item = 'GetAccessible';
else $item = $HTTP_GET_VARS[item];

$tabs_items  = array(   
                                'HOME'=>'home?item=HOME',
                                'ABOUT US'=>'aboutus?item=ABOUT%20US',
                                'SERVICES'=>'services?item=SERVICES',
                                'ACCESSIBILITY'=>'accessibility?item=ACCESSIBILITY',
                                'TESTIMONIALS'=>'testimonials?item=TESTIMONIALS',
                                'PARTNERS'=>'partners?item=PARTNERS',
                                'CONTACT US'=>'contactus?item=CONTACT%20US',
);

GOES TO:

 $item = $file;

$tabs_items  = array(   
                                'home'=>'home',
                                'aboutus'=>'aboutus',
                                'services'=>'services',
                                'ACCESSIBILITY'=>'accessibility?item=ACCESSIBILITY',
                                'TESTIMONIALS'=>'testimonials?item=TESTIMONIALS',
                                'PARTNERS'=>'partners?item=PARTNERS',
                                'CONTACT US'=>'contactus?item=CONTACT%20US',
);