Birde şu şekil deneyin;

<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.google.com/schemas/sitemap/0.84" xmlns:xsi= http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.google.com/schemas/sitemap/0.84 http://www.google.com/schemas/sitemap/0.84/sitemap.xsd">
<?php

$limit=300;
$sayfa = !empty($_GET["f"]) ? intval($_GET["f"]) : 1;
$s = ($sayfa-1)*$limit;
include 'f.php';

$cek=mysql_query("SELECT * FROM ero where onay='e' order by id ASC LIMIT 300");

while($veri=mysql_fetch_array($cek))

{

?>
<url>
<loc><?=$site;?><?=$veri['kat']; ?>/<?=$veri['seo']; ?>.html</loc>
</url>
<?php
echo "\n";
}
?>
</urlset>