Creating categories and its sub categories is always prevalent when we are developing simple to huge applications. Basically we will have the requirement of creating one- leveled subcategory of parent category but when we come across creating multi-leveled subcategories , then it seems little vague, complex to meet the requirement. Here I have made a simple php class to create multi-leveled nested categories on select box, List and creating ‘BreadCrumb’ when navigated to those categories. Prime essence of this PHP class is use of recursive function ( calling parent function again and again ).