First part is to use [man]array_count_values[/man] to count the number of occurrences of each value in the array...
Second is [man]max[/man] to find the maximum of those counts...
If you're guaranteed that the most common value will be unique for a given array, or if you only care about getting a most common value, then [man]array_search[/man] will be enough to search for such a key and finish the job...
Otherwise, you can loop through the array and build up a second array containing those keys whose values are maximal:
$most_common = array();
foreach($array_counts as $key=>count)
{ if($count==$max) $most_common[]=$key;
}