<?php 
$SQL = "select kategori,seo from katagori order by id desc"; 
$query = @mysql_query($SQL); 
$i = 0;
while( $kat = @mysql_fetch_assoc( $query ) ){ 
$i=$i+1;
    $sonadias=$kat["kategori"]; 
    $sonseoas=$kat["seo"];
 ?> 
<li><a href="<?= $sonseoas; ?>" title="<?= $sonadias; ?>"><?= $sonadias; ?></a></li> 
<?
if ($i == 4) {
$i = 0;
?>
</div> 
<!-- Her 4 den sonra alttaki listelensin -->  
<div class="ass">  
<ul>
<?php } } ?>