if you search this forum, I'm sure you'll find the answer, but this is what you do (well it's what I do, there might be an easier way to do it:
in your array loop, you do a count (starting from say count = 1). Then you echo your db results like this:
echo "<TR>";
count = 1;
//loop starts here
echo "<TD>$value</TD>";
//if count = an even number (2,4,6....)
echo "</TR><TR>";
count++;
//end loop
A