What can I include in a php "include" file?

[Glen_S]

I have a page I'm building that uses pure css for a fly-out menu, in order to have the page render ok in IE without adding javascript the author of the css menu used the following for each menu item:
==========================================================
<li><a class="hide" href="../pc_page.html">COMPUTERS</a>

<!--[if lte IE 6]>
<a href="../pc_page.html">COMPUTERS
<table><tr><td>
<![endif]-->

<ul>
<li><a href="laptops.html" title="We feature Sony, LG,Acer,HP">Laptops</a></li>
<li><a href="desktops.html" title="We carry Sony, LG,Acer,HP">Desktops</a></li>
<li><a href=".printers.html" title="Photo, Laser, All-in-ones">Printers</a></li>
<li><a href="expand.html" title="Networking, Cabling, monitors">Peripherals</a></li>
</ul>

<!--[if lte IE 6]>
</td></tr></table>
</a>
<![endif]-->

</li>
==========================================================

Now, I know I can put anything between the IE specific stuff in a php file and just replace it with a <?php include( 'php/menu_pc.php' ); ?> and that works fine, but that means a separate php file for each flyout item, so rather than one php file to edit when I make changes I'll have several. Which is not a big deal, but one would be nicer.

Can I somehow include the IE specific coding in a php file? (and have it still work?)

thanks in advance