<?php
function bazakomnat(){
    $query = "SELECT `number` FROM `rooms` GROUP BY `number`";
    $res = mysql_query($query);
    
    $bazakomnat = array();
	while($row = mysql_fetch_assoc($res)){
	$bazakomnat[] = $row;
	}
	return $bazakomnat;
}

function schjotkomnat(){
$query = "SELECT COUNT(DISTINCT `number`) as count FROM `rooms` WHERE `number`";
    $res = mysql_query($query);
	$schjotkomnat = mysql_result($res, 0);
	return $schjotkomnat;
}

function zhilec($stroka,$nomerkomnati){
$query = "SELECT `students`.`name` FROM `rooms` INNER JOIN `students` ON `students`.`id` = `rooms`.`id_room` WHERE `number` = $nomerkomnati ORDER BY `students`.`name` ASC LIMIT $stroka , 1";
	if($query) {
	$res = mysql_query($query);
	$zhilec = mysql_result($res, 0);
	return $zhilec;
	}else {return FALSE;};
	
}
?>

<table border="1">
   <?php
   $bazakomnat = bazakomnat();
   $schjotkomnat = schjotkomnat();
   $kolvo_stud_v_komnate = 3; //тут добавить функцию
   
   echo "</tr>";
	  foreach($bazakomnat as $item)
		{ 
		echo "<td>".$item['number']."</td>";
		}
   echo "</tr>";
   $stroka= 0;
   for ($z;$z<$kolvo_stud_v_komnate;$z++) 
			{
		 echo "<tr>";
		 $aa= 0;
		 for ($i;$i<$schjotkomnat;$i++) 
			{
			  $nomerkomnati = $bazakomnat[$aa]['number'];
			  $zhilec = zhilec($stroka, $nomerkomnati);
			  if(!empty($zhilec)){echo "<td>".$zhilec."</td>";}else{echo "<td></td>";};
			  $aa++;
			};
		 echo "</tr>";
		 $i=0;
   $stroka++;
   }
   ?>
    
</table>