Many columns (as FK) vs 3x more Columns (in the same table)

Hi, i strugling to decide what is the best choice: I have a 15 row x 3 columns Flash DataGrid, it means, for each row i have 3 values. To represent this in my Database, I could: 1. Create 2 Tables : A Values table - with 3 columns ; and a Bill table (with 15 foreign keys, each one pointing to one row in the Values table). 2. Create one Table with 45 columns (15 fields * 3 values for each field). I want to know, wich is the best choice? To manage my query, now i have a SELECT with a thousand of leftJoins. This is the best choice? How could I run a query wich will give all results linked, like: ( column_1_val_1, column_1_val_2, column_1_val_2, column_2_val_1, column_1_val_2, column_1_val_3, etc...) ? Thanks!