Try:
Code:
<td class="ColumnTitles" valign="top">
<a href="home.php?cat={if $subcat.categoryid eq '270'}264{elseif $subcat.categoryid eq '254'}268{elseif $subcat.categoryid eq '272'}267{elseif $subcat.categoryid eq '271'}253{else}{$subcat.categoryid}{/if}">
<img src="{if $subcat.icon_url}{$subcat.icon_url}{else}{$xcart_w eb_dir}/default_image.gif{/if}" alt="" />