<?php 
           while ($data=mysql_fetch_array($sorgu)) 
           { 
           ?> 
           <tr> 
             <th height="139" bgcolor="#FFFFFF" scope="row"><a href=urun.php?id=<?php echo "".$data[id].""; ?>><img height=139 src=fotolar/<?php echo "".$data[resmi].""; ?> ></a></th> 
           </tr> 
           <tr> 
             <th bgcolor="#FFFFFF" scope="row"><font face=Arial><b><center><?php echo "".$data[kod].""; ?></center></b></font></th> 
           </tr><?php } ?>

<?php
    $sutun = 4;
    echo "<tr>";
    while ($data=mysql_fetch_array($sorgu)) {
        echo "<td width=100%>";
        echo "<table border=0 width=100% cellpadding=0 cellspacing=0><tr>";
        echo "<th height=\"139\" bgcolor=\"#FFFFFF\" scope=\"row\"><a href=urun.php?id=".$data[id]."><img height=139 src=fotolar/".$data[resmi]."></a></th>";
        echo "<tr>";
        echo "<th bgcolor=\"#FFFFFF\" scope=\"row\"><font face=Arial><b><center>".$data[kod]."</center></b></font></th>";
        echo "</tr></table>";
        echo "</td>";
        $sutun++;
        if ($sutun == "4") {
        echo "</tr><tr>";
        $sutun=0;
        }
    }
?>