$i=0; #iterator
$n=2; #the number of columns we want

print <<XHTML;
<table>
  <tr>
XHTML

while( grab each record )
{
    $i++;
    print '</tr><tr>' if not $n % $i;

    print <<XHTML;
<td>Record Goes Here</td>
XHTML

}

print <<XHTML;
  </tr>
</table>
XHTML