я так понимаю нужен только этот код
if (mysql_result(mysql_query("SELECT COUNT(*) FROM `cms_album_files` WHERE `user_id` = '" . $user['id'] . "' AND `album_id` = '$al'"), 0) > 1) {
$switch = mysql_fetch_array(mysql_query("SELECT `id` FROM `cms_album_files` WHERE `album_id` = '$al' AND `user_id` = '" . $user['id'] . "' AND `id` > '$img' ORDER BY `time` ASC LIMIT 1"));
$switch2 = mysql_fetch_array(mysql_query("SELECT `id` FROM `cms_album_files` WHERE `album_id` = '$al' AND `user_id` = '" . $user['id'] . "' AND `id` < '$img' ORDER BY `time` DESC LIMIT 1"));
echo '<div class="topmenu"><span class="gray">Переключатель:</span> ' . ($switch['id'] ? '<a href="album.php?act=show&al=' . $al . '&img=' . $switch['id'] . '&user=' . $user['id'] . '"><< Назад</a>' : '<< Назад') . ' | ' . ($switch2['id'] ? '<a href="album.php?act=show&al=' . $al . '&img=' . $switch2['id'] . '&user=' . $user['id'] . '">Вперед >></a>' : 'Вперед >>') . '</div>';
}