If this gives you a better idea of what I am looking for, lets use the above example.

I would like it to be able to count the number of manufacturers that start with lets say "A" (35), divide by 3 (11.66), round up (12), and make three columns consisting of 12,12, and 11. also, I need to separate the each list as the section for letter "B" runs right up against the last listing of "A", and so on.

So I need 4 div tags. first div tag to have the "A" in it with line break or header tag. Divs 2-4 would nest inside div 1 and have a class called "manufacturersList" or something like that. I could then set the css to float divs 2-4 so that as the screen gets smaller, it adapts to the screen size.

Hope this is not too much trouble.

http://tacticaloffense.com/store/ind...ufacturers_map

Thanks,

Clint