SO fiddle
Test Fiddle mainly for SO Questions
by Nick Craver
HTML
<link rel="stylesheet" href="http://ajax.googleapis.com/ajax/libs/jqueryui/1.8.4/themes/overcast/jquery-ui.css">
<div id="gallery">
<a href="#">link</a>
<a href="#">link</a>
<a href="#">link</a>
</div>
CSS
#gallery { padding: 4px; border: solid 1px red; }
#carousel { padding 4px; border: solid 1px green; }
li { padding: 3px; margin: 3px; border: solid 1px #ddd; }
JavaScript
$("#gallery a").wrap("<li />").parent().wrapAll("<ul id='carousel' />")