[funkydunk]

Try something like for a two column list in subcategories.tpl:

{section name=cat_num loop=$subcategories}
{ if %cat_num.first% }
<table border=0 cellspacing=0 cellpadding=0 width="100%">
<tr>
<td align=center>
<table border=0 cellspacing=2 cellpadding=2>
<tr>
{/if}

<td width=80 height=22>{ $subcategories[cat_num].category|escape }
</td>
{if $smarty.section.cat_num.index is odd}
</tr>
<tr>
{/if}

{ if %cat_num.last% }
</tr>
</table>
</td>
</tr></table>
{/if}
{/section}