Something

<?php

include 'inc/dbcon.php';
include 'inc/opendb.php';

function tag_it() {

echo '<a href="' . $row['USERNAME'] . '">' . "Tig It" . '</a>';

}

$sql = "SELECT * FROM links ORDER BY tigs DESC";
$result = mysql_query($sql) or die (mysql_error());
while ($row = mysql_fetch_array($result)) {

echo "<ul>";
echo "<li>";
echo tag_it() . $row['LINK'] . $row['TIGS'];
echo "</li>";
echo "</ul>";}?>