function columnList( $articles, $articles_start_char ) {
		// divide list into three equal chunks
		$chunk = (int) (count ( $articles ) / 3);

		// get and display header
		$r = '<table width="100%"><tr valign="top">';

		$prev_start_char = 'none';

		// loop through the chunks
		for($startChunk = 0, $endChunk = $chunk, $chunkIndex = 0;
			$chunkIndex < 3;
			$chunkIndex++, $startChunk = $endChunk, $endChunk += $chunk + 1)
		{
			$r .= "<td>\n";
			$atColumnTop = true;

			// output all articles in category
			for ($index = $startChunk ;
				$index < $endChunk && $index < count($articles);
				$index++ )
			{
				// check for change of starting letter or begining of chunk
				if ( ($index == $startChunk) ||
					 ($articles_start_char[$index] != $articles_start_char[$index - 1]) )

				{
					if( $atColumnTop ) {
						$atColumnTop = false;
					} else {
						$r .= "</ul>\n";
					}
					$cont_msg = "";
					if ( $articles_start_char[$index] == $prev_start_char )
						$cont_msg = ' ' . wfMsgHtml( 'listingcontinuesabbrev' );
					$r .= "<h3>" . htmlspecialchars( $articles_start_char[$index] ) . "$cont_msg</h3>\n<ul>";
					$prev_start_char = $articles_start_char[$index];
				}

				$r .= "<li>{$articles[$index]}</li>";
			}
			if( !$atColumnTop ) {
				$r .= "</ul>\n";
			}
			$r .= "</td>\n";


		}
		$r .= '</tr></table>';
		return $r;
	}

3 columns list from db (php)

php, list

PHP