$("#tabs").tabs({ disabled: [1, 2, 3, 4, 5 ] });
<div id="tabs" >
<ul>
<li><a href="#tabs-0">Tab 0</a></li>
<li><a href="#tabs-1">Tab 1</a></li>
</ul>
<div id="tabs-0" >
… Your Content …
</div>
<div id="tabs-1" >
… Your Content …
</div>
</div>
and here the code to enable them:
$('#tabs').tabs('enable',
1)
$('#tabs').tabs('enable',
2)
My Two Cents ...