napadlo mě něco v tomto smyslu, ale nefunguje to...

$dotaz = mysql_query("SELECT `tb-id` FROM `menu`");
while ($b = mysql_fetch_assoc($dotaz)) {
  $b = $b['tb-id'];
  $a = 1;
  while ($a <= 100) {
    if ($a == $b) {
      $a++;
    }
    else {
      echo "<option value=\"".$a."\">".$a."</option>";
      $a++;
    }
  }
}