varmiş forumda gördüm ama gene yazayım buraya
<%
set habergoster=Server.CreateObject("ADODB.RecordSet")
habergoster.Open "select * from kurumlar",duybaglan,adOpenForwardOnly
%>
<%
    vInt = 0
    vLimit = 3
    tWidth = CInt(10 / vLimit)


    Response.Write "<table border=""0"" cellpadding=""1"" cellspacing=""2"">"

    While NOT habergoster.EOF
        If (vInt mod vLimit) = 0 Then Response.Write "<tr>"
    
            Response.Write "<td><ul><li><b>" & habergoster("kurum") & "</b></li></ul></td>"
        
        If (vInt mod vLimit)=vLimit-1 Then Response.Write "</tr>"
        
        vInt = vInt + 1
        habergoster.MoveNext
    Wend

    For i = 0 To vLimit - (vInt mod vLimit) - 1
        Response.Write     "<td>&nbsp;</td>"
    Next
    

    Response.Write "</table>"
%>