<?php

$ary=array("name","egineer","sonny","tonny","pingk","apple","phone","clone","pink","colle");

foreach($ary as $key=>$value){

$key=$key+1;

if($key%2==1){echo '<li>';}

  ?>

 <span><?php echo $key.":". $value;?></span>

<?php

 if($key%2==0){echo '</li>';}

};

 ?>

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<?php

$ary=array("name","egineer","sonny","tonny","pingk","apple","phone","clone","pink","colle");

foreach($ary as $key=>$value){

$key=$key;

if($key%3==0){echo '<li>';}

  ?>

 <span class="<?php echo($key%3); ?>span"><?php echo $key.":". $value;?></span>

<?php

 if($key%3==2){echo '</li>';}

};

 ?>