<table>
<tr>
<?php
$sorgu=mysql_query("SELECT * FROM kategori");
$i=1;
while ($kat=mysql_fetch_array($sorgu)) {
$kat_ismi=$kat['kategori']
echo "<td width=\"100\" height=\"25\" align=\"center\">" . $kat_ismi . "</td>";
if ($i%3==0) { echo "</tr><tr>"; }
$i++;
}
?>
</tr>
</table>