소스를 아래와 같이 만들었습니다.
근데 지정한 갯수만큼 안나오고 전부 다 나오네요. ㅠ.ㅠ
지정한 갯수 만큼만 나오도록 하려면 어디를 손봐야 하는지 좀 그르쳐 주세요. ^^*

=============================================  소스시작  ========================

<?
if (!defined("_GNUBOARD_")) exit; // 개별 페이지 접근 불가
define("_DOCTYPE_", "DESIGN");
?>

<?
$list = array();    // initialize

//$intime = date("Y-m-d H:i:s", time() - (int)(60 * 60 * $hours)); // 시간단위로 뽑을때 사용

// 전체 게시판
$sql = " select bo_subject, bo_table
from $cfg[table_board]
where bo_use_search = '1'
order by bo_order_search ";


/*// 특정 게시판
$sql = " select bo_subject, bo_table
from $cfg[table_board]
where bo_table = '$bo_table' "; // 현재 선택된 게시판에서만 검색함
*/

$result = sql_query($sql);
while ($row = mysql_fetch_array($result)) {
    $tbl = "{$cfg[write_table_prefix]}{$row[bo_table]}";
    $sql2 = " select wr_id,
                    wr_parent_id,
                    mb_id,
                    wr_name,
                    wr_email,
                    wr_homepage,
                    wr_num,
                    wr_subject,
                    wr_comment,
                    wr_commentcnt,
                    wr_datetime
                from $tbl
where wr_comment > 0
              order by wr_id desc
              limit 0, 10"; //뒤에 숫자로 뽑고 싶은만큼 뽑으면 된다.

/* 시간단위로 뽑을때 사용
              where wr_datetime >= '$intime'
                    and wr_comment > 0
              order by wr_id desc
              limit 0, 10";
주석처리끝 */

$result2 = sql_query($sql2);
    for ($i = 0; $row2 = mysql_fetch_array($result2); $i++) {
        if ($row2[wr_comment] > 0) {
            $sql3 = " select wr_subject
                        from $tbl
                      where wr_comment = 0
                        and wr_parent_id = '$row2[wr_parent_id]' ";
            $row3 = sql_fetch($sql3);
            $wr_subject = $row3[wr_subject];
        } else {
            $wr_subject = $row2[wr_subject];
        }
        $wr_subject = get_text($wr_subject);

      $key = $row2[wr_datetime] . $row[bo_table] . $row2[wr_id];
      $list[$key]->bo_subject = $row[bo_subject];
      $list[$key]->bo_table = $row[bo_table];
      $list[$key]->mb_id = $row2[mb_id];
      $list[$key]->mb_open = $row2[mb_open];
      $list[$key]->wr_id = $row2[wr_id];
      $list[$key]->wr_parent_id = $row2[wr_parent_id];
      $list[$key]->wr_email = $row2[wr_email];
      $list[$key]->wr_homepage = $row2[wr_homepage];
      $list[$key]->wr_name = get_text(cut_str($row2[wr_name],12));
  $list[$key]->wr_subject = cut_str($wr_subject,70,'…');
      //$list[$key]->wr_subject = get_text(cut_str($wr_subject,80,'…'));
      $list[$key]->wr_comment = $row2[wr_comment];
      $list[$key]->wr_commentcnt = $row2[wr_commentcnt];
      $list[$key]->wr_datetime = $row2[wr_datetime];
      $list[$key]->wr_hit = $row2[wr_hit];
    }
    mysql_free_result($result2);
}
mysql_free_result($result);
?>

<table width='100%' cellpadding=0 cellspacing=0 align=center valign=top style='padding:0 0 0 0'>
  <tr>
  <td width=100% height=23 valign=top style='padding:5px;border-top:0px solid #c1c1c1;border-bottom:0px solid #c1c1c1'><img src=./img/sale_i2.gif border=0 align=absmiddle>
    <b>최근등록 코멘트</b>
  </td>        
  </tr>
</table>                     

<table width=100% border=0 cellspacing=0 cellpadding=0 align=center>
<tr><td colspan=4 height=1 bgcolor=#efefef></td></tr>
<tr>
    <td colspan=4 width='' valign=top>

<table width=100% border=0 cellspacing=0 cellpadding=0>
<?
if (count($list) > 0) {
    krsort($list);
    foreach ($list as $key=>$value) {
        $comment = "";
        $atag_comment = "";
        if ($value->wr_comment > 0) {
            $comment = "<span style='font-size:8pt;'>[c]</span> ";
            $atag_comment = "#c{$value->wr_id}";
        }
        $commentcnt = "";
        if ($value->wr_commentcnt > 0) {
            $commentcnt = "<font size=-2>({$value->wr_commentcnt})</font>";
        }

      $name = gblayer($value->mb_id, cut_str($value->wr_name,12), $value->wr_email, $value->wr_homepage);
        $value->bo_subject = cut_str($value->bo_subject, 20);

      echo "
<tr>
<td width=10>&nbsp;</td>
<td width=80 class='cOrange'><font class='cYellowGreen bold'>*</font>&nbsp;".substr($value->wr_datetime,0,10)."</td>
<td height=23 width=''>&nbsp;
<a href='./?doc=bbs/gnuboard.php&bo_table=".$value->bo_table."&wr_id=".$value->wr_parent_id."$atag_comment'>$comment{$value->wr_subject} {$commentcnt}</a>
</td>
<td width=80 align=right class='cSky'>$name</td>
          <!-- <tr><td> $name | ".substr($value->wr_datetime,2,14)."</td>-->
</tr>\n";
        echo "<tr><td colspan=4 height=1 bgcolor=#efefef></td></tr>\n";
    }
} else
    echo "<td height=25 align=center>등록된 글이 없습니다.</td>";
?>
</table>

</td>
</tr>
</table>

========================================== 소스 끝  =====================================

http://hyusig.com/?doc=html/main_1.php