<?php

$Elemanlar = array('eleman1', 'eleman2' , 'eleman3' , 'eleman4' , 'eleman5' , 'eleman6' , 'eleman7' , 'eleman8' , 'eleman9' , 'eleman10');

?>

<table>
<tr>
	<td>
		<?php

foreach ($Elemanlar as $key => $Eleman) {

	echo $Eleman , '</br>';

		if ( $key % 5 == 4 ){

			echo '</td><td>';

		}
}

?>

</tr>
</table>