2열배열을 3x3열로 바꾸고싶은데요 (테이블)

<table cellpadding="0" cellspacing="0" border=1 bordercolor="ffffff">
<tr>

<!-- 목록 -->
<? for ($i=0; $i<count($list); $i++) {
echo "<td width='38' height='38' align='center' valign='middle'>";
if(!$member[mb_id]) {
$list[$i][href] = "#";
}

$list_file = sql_fetch("select bf_file from $g4[board_file_table] where bo_table='$bo_table' and bf_no = '0' and wr_id='{$list[$i][wr_id]}'");
if($list_file[bf_file]) {
$list_file_view[$i] = "<img src='./../data/file/$bo_table/$list_file[bf_file]' style='cursor:pointer' border=0 width=$small_width height=$small_height onmouseover=\"document.getElementById('large').src='./../data/file/$bo_table/$list_file[bf_file]'; document.getElementById('view').href='{$list[$i][href]}'\">";
$list_lfile_view[$i] = "<a id=view href='#'><img id=large src='./../data/file/$bo_table/$list_file[bf_file]' border=0 width=$large_width height=$large_height></a>";
}else {
$list_file_view[$i] = "";
$list_lfile_view[$i] = "";
}

echo $list_file_view[$i];
echo "<br>";
echo $latest_subject;
echo "</td>";

if($i%2) {
echo "</tr>";
echo "<tr>";
}

} ?>
</td>
</tr>
</table>

소스입니다..

사진의 2 x ? 열배열을 3x3으로 바꾸고싶은데요..
해봐도해봐도 잘 되질않네요