Pues sería algo así no?
Código PHP:
<table width="200" border="1">
<tr>
<th>aaaaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaaaa</th> <th>aaaaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaaaa</th>
</tr>
<tr>
<th>aaaaaaaaaaaaaa aaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaa aaaaaaaaaaaa aaaaa</th> <th>aaaaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaaaa</th>
</tr>
<tr>
<th>aaaaaaaaaaaaaaaa aaaaaaaaaaaa aaaaaaaaaa aaaaaaaaaaaaaaaaaa</th> <th>aaaaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaaaaaaaaaa aaaaaaaaaaa</th>
</tr>
</table>
Como ves cada etiqueta tr representa una fila y cada etiqueta th representa una columna