Someone

function formtest_main() {

	
	
	$form = array();
	
	$form['#theme'] = 'formtest_main_form';
	
	$form['inbox']['#tree'] = true;
	
	$form['inbox'][1]['id'] = array("#value" => "1", "#type" => "checkbox");
	$form['inbox'][1]['date'] = array("#value" => "2007-05-05");
	$form['inbox'][1]['from'] = array("#value" => "user1@domain.com");
	$form['inbox'][1]['subject'] = array("#value" => "hello there");


	$form['inbox'][2]['id'] = array("#value" => "2", "#type" => "checkbox");
	$form['inbox'][2]['date'] = array("#value" => "2007-06-06");
	$form['inbox'][2]['from'] = array("#value" => "user2@domain.com");
	$form['inbox'][2]['subject'] = array("#value" => "hello earth");

				
	$form['submit'] = array(
				'#type' => 'submit',
				'#value' => 'Apply'
				);
							
	return drupal_get_form('formtest_main_form', $form);
	
}

function theme_formtest_main_form($form) {
	
	
	$headers = array('Id', 'Date', 'From', 'Subject');
	$rows = array();
	$row = array();

	foreach (element_children($form['inbox']) as $key) {
	
	    $rows[] = array(
	    	form_render($form['inbox'][$key]['id']),
	    	form_render($form['inbox'][$key]['date']),
  			form_render($form['inbox'][$key]['from']),
			l(form_render($form['inbox'][$key]['subject']), 'goodmail/view/index/1')
		);
		
	}
	
	$output = theme('table', $headers, $rows);
	$output .= form_render($form['submit']);
	
	return $output;
}