I suppose u will have to maintain 2 tables.
1 for user accounts other for Topics.
In user account table have a field that will hold a serial nubber for everyuser.
This serial number will be in the power of two(1,2,4,8,16,32.....)
And in the Topics table have a feild(say SUM) that actually is the sum of these serial numbers for users.
So say u have 3 users A,B,C they will have serial no. as 1,2,4 in the Accounts table.
now if a new topic is added the value for the feild will be 7(ie 1+2+4). Now suppose User B has read the Topic so this topic will not be new to him so eliminate his serialno. The value for sum is 5(1+4). In this way u can keep the track of who all r still to view the Topic.