This module will not be updated to Drupal 7. See.
The tabs module integrates the jQuery UI tabs plugin, providing client-side interactive tabs. This is a helper module. It doesn't do anything on its own. Rather, it is used by other modules that provide tabs.
Modules that use the Tabs framework include:
See also Quicktabs, which provides tabs but does not use the Tabs module as a dependency. Quicktabs is much more actively maintained than Tabs.
If you want to add tabs support to your own module, download the dev version of Tabs, which includes a working example module implementing tabs.