CREATE TABLE `foto` (
  `id` int(11) NOT NULL auto_increment,
  `idSD` int(11) NOT NULL default '0',
  `size` varchar(255) default NULL,
  `dateUP` datetime default NULL,
  `description` varchar(255) default NULL,
  `idUser` int(11) default NULL,
  `dir` int(11) default NULL,
  `sSizeX` int(11) default NULL,
  `sSizeY` int(11) default NULL,
  PRIMARY KEY  (`id`),
  UNIQUE KEY `idsd` (`idSD`,`id`)
) ENGINE=MyISAM AUTO_INCREMENT=28929 DEFAULT CHARSET=utf8;

SELECT fotot.*, tags.id AS idTag, tags.name AS nameTag 
FROM
 
(SELECT * 
FROM foto ORDER BY id DESC LIMIT 27816, 12) AS fotot 

LEFT OUTER JOIN fototag ON fotot.id = fototag.`idFoto` 
LEFT OUTER JOIN tags ON fototag.idTag = tags.id
ORDER BY fototag.id

1	"PRIMARY"	"<derived2>"	"ALL"					27828	"Using temporary; Using filesort"
1	"PRIMARY"	"fototag"	"ref"	"idFoto"	"idFoto"	"4"	"fotot.id"	3	
1	"PRIMARY"	"tags"	"eq_ref"	"PRIMARY"	"PRIMARY"	"4"	"table.fototag.idTag"	1	
2	"DERIVED"	"foto"	"ALL"					        27851	"Using filesort"

SELECT * 
FROM foto WHERE id > 920 ORDER BY id DESC LIMIT 27816, 12