$list = array(\'Tennis\',\'Swimming\',\'Coding\',\'nothing\');
$smarty->assign(\'list\', $list);

<table width=\"100%\">
    <tr>
        {foreach from=$list key=key item=value}
            <td>
            {$key}-[{$value}]
            </td>
            
        {if (($key + 1) % 3) == 0}
            </tr><tr>
        {/if}               
    
        {/foreach}
    </tr>
</table>

<table width=\"100%\">
    <tr>
        {foreach from=$list item=value}
        
            <td>
            [{$value}]
            </td>
            
        {assign var=\"i\" value=$i+1}    
        {if (($i) % 3) == 0}
            </tr><tr>
        {/if}               
    
        {/foreach}
    </tr>
</table>

        <table width=\"100%\">
            <tr>
            {php}$i = 1;{/php}
            
            {section}
            
            {php}$i++;{/php} 
                    <td>
                    هنا المحتوى
                    </td>
            {if ($i % 3) == 0}
                </tr><tr>
            {/if}               

        {/section}
            </tr>
        </table>