jquery accordion performance

Does anyone know how many elements a jQuery accordion can handle before performance becomes a problem? I have a nested accordion structure with ten items at the root level, and then a handful of nested items within each root item down to a nesting level of three or four. Performance is unusable. It isn't great even with two levels. Anyone g开发者_JS百科ot any words of wisdom?

For information, IE7 started struggling with a few hundred entries sprinkled over three levels. Chrome was fine. If you are considering using the accordion I would recommend testing with realistic volumes before committing to that technique.