[kube]

ok understandable, then how about trying...

<DIV class=product_records_container style="MARGIN-BOTTOM: 2px; BORDER-BOTTOM: #cccccc 1px dotted">
<TABLE cellSpacing=0 cellPadding=0 width=585 border=0>
<TBODY>
<tr>
{section name=product loop=$products}
{assign var="discount" value=0}
<TD>
<TABLE id=ctl00_cpContentArea_dlProductRecords style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=0>
<TBODY>
<TR>
<TD vAlign=top>
<DIV class=prod_box>
<A href="product.php?productid={$products[product].productid}&amp;cat={$cat}&amp;page={$navigation_page}">
{include file="product_thumbnail.tpl" productid=$products[product].productid image_x=130 image_y=130 product=$products[product].product tmbn_url=$products[product].tmbn_url}</a>
{if $active_modules.Special_Offers ne "" and $products[product].have_offers}
{include file="modules/Special_Offers/customer/product_offer_thumb.tpl" product=$products[product]}
{/if}
<IMG alt="" src="feature_exclusive.gif"> 
<P><SPAN class=prodname>{$products[product].product}</SPAN></P></A>
<P class=shortdescription>{$products[product].descr}</P>
<P class=instock>--extrafield-shipping--</P><IMG src="star50.gif"> 
<P class=prodprice>Our Price: {include file="currency.tpl" value=$products[product].price} ({include file="customer/main/alter_currency_value.tpl" alter_currency_value=$products[product].taxed_price})</P></DIV></TD>
</TR>
</TBODY>
</TABLE>
</TD>
	
{if ($smarty.section.product.iteration is div by 4) and not ($smarty.section.product.last)}</TR><TR>{/if}
			
{/section}
</tr>
</TBODY>
</TABLE>
</DIV>

Hope this helps.