<table width="100%" border="0" cellspacing="0" cellpadding="0" >
<tr>
<td><li> <?
echo "$veri";
 $say++; 
    if($say % 3 == 0){ 
    echo "</li>&nbsp;&nbsp;<li>"; 
    }  
} 


 
 $listele++; 
    if($listele % 3 == 0){ 
    echo "</td>&nbsp;&nbsp;<td>"; 
    }  
} 
 ?>
</tr></table>