$toplamsayfa=mysql_fetch_array(mysql_query("SELECT COUNT(*) FROM parca WHERE isim LIKE 's%'  ORDER BY id DESC"));
$sira = $toplamsayfa['0']/$limit;
if ($toplamsayfa['0']%$limit!=0) {
$sira++;
}
$nerden=($sira*$limit)-$limit;
$sorgu=mysql_query("SELECT * FROM parca WHERE isim LIKE 's%'  ORDER BY id DESC LIMIT $nerden,$limit");
Böyle Bi Denermisiniz