Not sure if this is the right place ... but anyway

$result_users = dbquery("SELECT * FROM ".DB_ORGUSER." ORDER BY mail ASC");
echo "<table width='100%'>\n";
$i = 1;
while ($data_users = dbarray($result_users)) {
   $umail = $data_users['mail'];
   $name = $data_users['name'];
   $ipa = $data_users['ip'];
   $dato = $data_users['dato'];
   if ($kontrol == $umail) {
      echo "<tr><td>TOM</td></tr>";
   }
   if ($kontrol != $umail) {
      echo "<tr><td>$i $umail $ipa</td></tr>";
      $result_indsaet = dbquery("INSERT INTO ".DB_ABO." (rec_id, name, mail, aktiveret, slet, dato, ip)
            VALUES ('','$name', '$umail', '1','0', '$dato', '$ipa')");
      $kontrol = $umail;
      $i++;
}
}
echo "<tr><td>$i</td></tr>";
echo "</table>";