와우맨님 관심을 가져주셔서 감사감사..
바쁘다보니 이제 들어와서 보네요.

== latest.skin.php

<table cellpadding="0" cellspacing="0" width="100%"><tr><td>  <tr>    <td width="11" height="22">&nbsp; </td>    <td width="978" height="22" valign="top">      <table cellpadding="0" cellspacing="0" width="100%" height="20" style="border-bottom-width:0.1mm; border-bottom-color:rgb(51,153,204); border-bottom-style:solid;">        <tr>          <td width="90%" height="20"> <b></b><b>            &nbsp;<span class=subject><?=$bo_subject?></span>            </b> </td>          <td width="10%" style="background-repeat:repeat-x;" height="20">          <a href='<?="./$cfg[index]?doc=$cfg[bbs_dir]/gnuboard.php&bo_table=$bo_table"?>'><img src='<?=$latest_skin?>/more.gif' border=0></a>          </td>        </tr>      </table>    </td>    <td width="11" height="22">&nbsp;</td>  </tr><? for ($i=0; $i<count($list); $i++) { ?>  <tr>    <td width="11">      <p style="border-color:rgb(153,153,153);">&nbsp;</p>    </td>    <td>      <table width=100% cellspacing="0" cellpadding=0 style="border-color:rgb(153,153,153);">        <td></td>        </tr>        <tr>          <td height="23" width="75%"><img src='<?=$latest_skin?>/bul.gif' border=0 align=absmiddle width="6" height="7">            <a href='<?="./$cfg[index]?doc=$cfg[bbs_dir]/gnuboard.php&bo_table=$bo_table&wr_id={$list[$i][wr_id]}"?>'><?=$list[$i][date]?>&nbsp;&nbsp;&nbsp;<span class=content><?=$list[$i][subject]?></span></a>&nbsp;<?=$list[$i][icon_new]?>            <?=$list[$i][commentcnt]?></font></td>            <td height="23" width="25%" align=right><?=$list[$i][name]?></td>        </tr>        <tr>          <td width="50%" height=1 background='./<?=$latest_skin?>/dot.gif'></td>          <td width="50%" height=1 background='./<?=$latest_skin?>/dot.gif'></td>        </tr>        <td><span style="font-size:9pt;"></span></td>        </tr>      </table>    </td>    <td width="11">      <p>&nbsp;</p>    </td>  </tr> <? } ?><? if (count($list) == 0) { echo "<tr><td colspan=3 align=center height=50>등록된 내용이 없습니다.</td></tr>"; } ?> </table>

소스가 정리가 안되네요.
넓으시 ㄴ아량으로 이해바랍니다.
== latest.lib.php

<?
if (defined(__FILE__)) return;
define(__FILE__, TRUE);

//==============================================================================
//  최신글 관련 함수
//==============================================================================


// 최신글 추출
function latest($skin_dir='', $bo_table, $rows=10, $len=40)
{
    global $latest_skin, $cfg;

    $tmp_latest_skin = $latest_skin;

    // 스킨디렉토리값이 넘어왔다면
    if ($skin_dir) {
        $latest_skin = "./bbs/skin/latest/$skin_dir";
    }

    $sql = " select * from $cfg[table_board] where bo_table = '$bo_table' ";
    $bo = sql_fetch($sql);
    $bo_subject = $bo[bo_subject];

    $sql = " select *
              from {$cfg[write_table_prefix]}{$bo_table}
              where wr_comment = 0
              order by wr_id desc limit 0, $rows ";
    $result = sql_query($sql);
    for ($i=0; $row = mysql_fetch_array($result); $i++) {
        $list[$i] = $row;

        $list[$i][href] = "./?doc=bbs/gnuboard.php&bo_table=$bo_table&wr_id=$row[wr_id]";

        // 코멘트 카운트
        $list[$i][commentcnt] = "";
        if ($row[wr_commentcnt] > 0) {
            $list[$i][commentcnt] = "($row[wr_commentcnt])";
        }

        $list[$i][name] = gblayer($row[mb_id], cut_str($row[wr_name],10), $row[wr_email], $row[wr_homepage]);
        $list[$i][subject] = conv_subject($row[wr_subject], $len,"…");
        $list[$i][content] = get_text($row[wr_content]);
        $list[$i][date] = substr($row[wr_datetime],2,8);

        $list[$i][icon_new] = "";
        if ($row[wr_datetime] >= date("Y-m-d H:i:s", time() - $bo[bo_new] * 3600)) {
            $list[$i][icon_new] = "<img src='$latest_skin/icon_new.gif' align=absmiddle> ";
        }

        for ($k=1; $k<=$cfg[file_count]; $k++) {
            if (@preg_match($cfg[image_extension], $row["wr_file".$k])) {
                $list[$i]["file_image".$k] = "./data/file/$bo_table/" . $row["wr_file".$k];
            }
        }

        for ($k=1; $k<=$cfg[link_count]; $k++) {
            if ($row["wr_link".$k]) {
                $link[$i]["link".$k] = set_http(get_text(cut_str($row["wr_link".$k], 255)));
                $link[$i]["link_href".$k] = "./?doc=bbs/gblink.php&$qstr&wr_id=$row[wr_id]&index=$k";
            }
        }
    }
    mysql_free_result($result);
   
    include "$latest_skin/latest.skin.php";

    $latest_skin = $tmp_latest_skin;
}
?>