<?php 
 $SQL = "select kategori,seo from katagori order by id desc"; 
 $query = @mysql_query($SQL); 
$i = 0;
 while( $kat = @mysql_fetch_assoc( $query ) ){ 
    $i++;
    $sonadias=$kat["kategori"]; 
    $sonseoas=$kat["seo"]; 
 ?> 
<li><a href="<?= $sonseoas; ?>" title="<?= $sonadias; ?>"><?= $sonadias; ?></a></li>  <?
if ($i==4){ ?>
</div>
<!-- 4 den sonra alttaki listelensin -->
<div class="ass">
<ul>
     
<? }} ?>