This one's quite easy, if you think about it.
$ar=array("one","two","three","four","five","six");
$side=-1;
echo "<table>";
foreach($ar as $item) {
if ($side==-1) {
echo "<tr>";
}
echo "<td>$item</td>";
if ($side==1) {
echo "</tr>";
}
$side*=-1;
}
echo "</table>"
if $side==-1, it draws a left cell, otherwise a right one. after the cell's been drawn, it reverses $side.
Dave