답변 감사합니다.

그런데 조금더 자세히 설명 해 주실 수 있나요?

<?
if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
?>


<style>
.on<?=$Rd?> {background-image:url('<?=$tab_img?>/on.gif');cursor:pointer; color:#FF6600}
.off<?=$Rd?> {background-image:url('<?=$tab_img?>/off.gif');cursor:pointer; color:#ffffff}

</style>
<script language="javascript">
function tap<?=$Rd?>(td,v,rd){
for(var i = 0; i <= <?=count($s_titles)-1?> ; i++) {
img = document.getElementById('tap'+rd+'_'+i);
img.className = "off<?=$Rd?>";
eval("document.getElementById('tab_view'+rd+'_'+i)").style.display="none";
}  
td.className = "on<?=$Rd?>"
eval("document.getElementById('tab_view'+rd+'_'+v)").style.display="";
}
function gotoboard<?=$Rd?>(bd){
document.location.href="<?=$g4[bbs_path]?>/board.php?bo_table="+bd;
}
</script>



<table width=100% cellpadding=0 cellspacing=0 border=0>
<tr>
<td width=10 height=25 background='<?=$tab_img?>/bg.gif'><img id="tab_bar1" src="<?=$tab_img?>/icon.gif" width="10" height="25" border="0" /></td>
<td background='<?=$tab_img?>/bg.gif' style='padding-top:3px;' width=100% ><b><?=$title?></b></td>

<? for ($i=0 ; $i <= count($s_titles)-1 ;$i++) { ?>
<td width=73 background='<?=$tab_img?>/bg.gif'>
<table cellpadding=0 cellspacing=0 width=73>
<tr><td id="tap<?=$Rd?>_<?=$i?>" class="off<?=$Rd?>" width="73" height="25" align=center  onclick="gotoboard<?=$Rd?>('<?=$s_boarders[$i]?>');" onmouseover="tap<?=$Rd?>(this,<?=$i?>,<?=$Rd?>)" >
<div style=margin-top:3;></div>
<?=$s_titles[$i]?>
</td></tr></table>
</td>
<? }  ?>

<td width=20 background='<?=$tab_img?>/bg.gif'></td>
</tr>
<tr>
<td colspan='10' valign=top  align=left>
<div style=margin-top:5>
<? for ($i=0 ; $i <= count($s_titles)-1 ;$i++) { // 아래부분을 반복문으로 했지만 각 게시판마다 다른 최근스킨을 부르면 수동으로 나열하면 됨?>
<div id="tab_view<?=$Rd?>_<?=$i?>" style=display:none;>
    <?=latest('ch2ch',$s_boarders[$i], $list, 100); ?>
</div>
<? } ?>
  </div>
  </td>
</tr>
</table>

<script>
document.getElementById('tap<?=$Rd?>_<?=$first-1?>').className = "on<?=$Rd?>"
eval("document.getElementById('tab_view<?=$Rd?>_<?=$first-1?>')").style.display="";
</script>

___________________________________________________________________________________________

/basic_orange/last_skin.php 로 지정하였습니다.  위에 것, 어느 부분을 바꿔야 하나요?