creating a completely dynamic table based on set vars and DB query

[mapexdrum]

To give a basis for discussion: I am building a very basic auction site for a local newspaper.

Now to the good stuff....

I need to be able to create a table that will be 2 columns wide, however the 2 will be set as a variable such as $numCols = "2";
Next I need to query the database and pull every itemname and divide by $numCols. In order to have an accurate table, you must use a ceil statement to round your result up to the next integer if needed.

Here is where the fun begins....
I have yet to figure out how to have the column dynamically create itself using for and while loops, however I know it can be done, perhaps I have been coding for way too long today, but regardless I can't figure it out.

Any help on this matter is greatly appreciated.

Aaron