PHP layers menu is a hierarchical menu structure for preparing html menus for processing of data items. This script is written in PHP and provides horizontal and vertical layers-based menus as that to the Gnome, KDE, and MS Windows main menus. This tool also offers javascript based tree menus which look similar to most of the file managers and bookmark handling tools. It creates a smaller view and file size even for large number of entries. This is an user friendly script.