Ok. So, what you are saying is that you have 300 rows of data and you will want those records split into x number of columns. (So if it was 5 columns you would want 60 rows of data per each column)
If this is the case you could do it a number of ways. First you could set up paging and display X amount of records based upon y. (num_of_records/num_of_pages = num_of_records_per_page)
You could write some logic like this in your asp page (psuedo code):
i = 0
totalRows = Select max rows from database (I assume 300 is not a constant value)
num_cols = Request some input (I will use 3)
num_rows = totalRows / num_cols
sHTML = "<tr><td>"
While data object reads
if i <= num_rows then
sHTML =sHTML & object[datacolumn] & "<br>"
i = i + 1
elseif i > num_rows
sHTML = sHTML & "</td><td>" & object[datacolumn] & "<br>"
i = 1
sHTML += "</td></tr>
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