PHP Formatter/Obfuscator - Tools to prettyprint PHP and make it more readable, or to obfuscate the source and make it difficult to reverse-engineer. [Commercial] - http://www.semdesigns.com/Products/Formatters/PHPFormatter.html
Beautify PHP - Tool reformats PHP source code to make the script more readable and easier to understand. - http://www.bierkandt.org/beautify/
PHP Code Beautifier - An online tool to beautify PHP code that is submitted via input form or file upload, applying most of the PEAR standard requirements to it. - http://www.tote-taste.de/X-Project/beautify/