ONE                             TWO                         THREE
.Britain                         .Water,                      .Computer
.Togo                           .Apple                       .Pen
.Banana                       .Orange                    .Pencil
.Wire                            .Pear                         .Eraser
.Food                           .Bread                       .Phone   .
.Rice                             .Book                        .Mouse               .

I can use <ul>
              <li></>
              </ul>
to give the list of items but using CSS to direct the display is my headache now.

Thanks