{if $material_visible_new=='Yes'}
{**$categories|print_r**}
{literal}
<style type="text/css">
    ul#panel_hide
{
display:none;
}
</style>
<script type="text/javascript">
$(document).ready(function(){
/*$(".flip").click(function(){
    $("#panel_hide").slideToggle("fast");
    if($(this).text()=="Show All")
       $(this).text("Hide");
    else
     $(this).text("Show All");
  });*/
$("li.menu_li").bind("mouseenter",function(){
//alert("sdfsd");
//alert("menu_li mouse enter");
$(this).find("ul").css({"display":"block","left":"161px","padding":"0 10px","top":"0px","border":"thin solid #F2E7C7"});
$(this).find("ul").find("ul").css({"display":"none"});
});
$("li.menu_li").bind("mouseleave",function(){
//alert("menu_li mouse leave");
$(this).find("ul").css({"display":"none"});
});
$("li.sub_li").bind("mouseenter",function(){
//alert("sub_li mouse enter");
$(this).find("ul").css({"display":"block","left":"161px","padding":"0 10px","top":"0px","border":"thin solid #F2E7C7"});
});
$("li.sub_li").bind("mouseleave",function(){
//alert("sub_li mouse leave");
$(this).find("ul").css({"display":"none"});
});
});
</script>
{/literal}
<ul id="material" class="three_left">    
    {assign var="count3" value=0}
{foreach from=$categories item="category" name="cat"}
{if $category.parent == 68}
<li>
<a href="{$category.category_url}"><span>{$category.name} <!--({$category.pk_num_products}) --> {if !empty($category.children)} <b>&raquo;</b> {/if}</span></a>
        {math equation="x+1" assign="count3" x=$count3} 
{if !empty($category.children)}
{*$category.children|@print_r*}
<ul id="material" class="three_left">
{assign var="categories" value=$category.children}
{include file="templates/panels/includes/panel-catalog-categories-item2.html"}
</ul>
{/if}
</li>   
    {/if}
{/foreach}
</ul>
    {/if}