Alttaki <?php endwhile;?> kodu fazlaymış..
Bu şekilde dene..

 
<div id="footer"> 
  <!--recent comments start --> 
  <div class="footer-recent-posts"> 
 <h4>Son Yazılar</h4> 
      <?php query_posts('showposts=5'); ?> 
    <ul> 
    <?php while (have_posts()) : the_post(); ?> 
    <li> 
    <strong><a href="<?php the_permalink() ?>" rel="bookmark" title="<?php _e('Permanent link to'); ?> <?php the_title(); ?>"><?php the_title(); ?></a></strong><br /> 
    <small><?php the_time('m-d-Y') ?></small> 
    </li> 
    <?php endwhile;?> 
    </ul> 
  </div> 
  <!--recent comments start --> 
 
  <!--recent comments start --> 
  <div class="footer-recent-comments"> 
    <?php include (TEMPLATEPATH . '/simple_recent_comments.php'); /* recent comments plugin by: www.g-loaded.eu */?> 
    <?php if (function_exists('src_simple_recent_comments')) { src_simple_recent_comments(5, 60, ' 
   <h4>Son Yorumlar</h4>', ''); } ?> 
  </ul> 
  </div> 
  <!--recent comments end --> 
 
<div class="footer-recent-posts"> 
<h4>En Çok Yorumlananlar</h4>
<ul>
<?php 
$result = $wpdb->get_results("SELECT comment_count,ID,post_title FROM $wpdb->posts ORDER BY comment_count DESC LIMIT 0 , 5"); 
foreach ($result as $topten) { 
$postid = $topten->ID; 
$title = $topten->post_title; 
$commentcount = $topten->comment_count; 
if ($commentcount != 0) { ?> 
<li><a href="<?php echo get_permalink($postid); ?>" title="<?php echo $title ?>"><?php echo $title ?> &raquo; <span></a></li> 
<?php } } ?>
</ul>
</div>
 
 
  <hr class="clear" /> 
  </div><!--/footer --> 
</div><!--/page -->