<?php
echo '<table width="100%" border="0" cellspacing="0" cellpadding="0" class="key-listing">
<tr>
<td>
<ul>';
$sonuc = mysql_query("Select isim From tablom");
while($satir = mysql_fetch_assoc($sonuc)){
echo '<li><a href="" target="_top" id="dk1" name="dk1" >'.$i.'</a></li>';
echo "\n";

$listele++;
if($listele ==3){
echo '</ul>
</td>
<td>
<ul>';
$listele=0;
}

}
echo '</tr>
</table>';
?>