здесь вроде все верно...
...
$query="DELETE FROM tags;";

$query="DELETE FROM lists;";
$query.="insert into lists(id,list)values('1','Notebook Acer');\n";
$query.="insert into tags(list,artikyl,name,roznica,opt,diller) values ('1','29077','\"Acer TravelMate C301XCi P-M-715(1.5)/512/40/DVD-CDRW/LAN1000/WiFi/BlueTooth/WinXP Tablet PC/14.1\"\"XGA\"','1804','1737','1705');\n";
$query.="insert into tags(list,artikyl,name,roznica,opt,diller) values ('1','29073','\"Acer TravelMate C112TCi P-M-1.1/512/60/DVD-CDRW/WiFi/BlueTooth/WinXP Tablet PC/10.4\"\"XGA\"','1863','1799','1760');\n";
$query.="insert into tags(list,artikyl,name,roznica,opt,diller) values ('1','32643','\"Acer TravelMate 6004LCi P-M-735(1.7)/512/60/DVD-CDRW/LAN1000/WiFi/BlueTooth/CR/WinXP/15\"\"SXGA+\"','1641','1580','1550');\n";
....
$result=mysql_query($query,$link);
if(!$result) print .mysql_error();