jquery tabs, trying to call content.php from the theme directory but with error

Hi,
I’m trying to implement jquery tab to load content dynamically when a tab is clicked.
I would like load content_test.php which is located under the theme directory. However, when I click, it doesn’t know where.

The index.php loads fine because is under the home directory.
I was wondering if is possible to implement jquery tabs dynamic load in this way. Your suggestions are appreciated.

<div id="tabs">
	<ul>
		<li><a href="index.php">Preloaded</a></li>
		<li><a href="ajax/content1.html">Tab 1</a></li>
		<li><a href="ajax/content2.html">Tab 2</a></li>
		<li><a href="content_test.php">Tab 3 (slow)</a></li>
		<li><a href="ajax/content4-broken.php">Tab 4 (broken)</a></li>
	</ul>

</div>