Правильно выводит - Дней, дня, день. В зависимости от к-ва.

                        
/// Новый год

 $currentYear = date('Y');

 $newYear = mktime(0, 0, 0, 1, 1, $currentYear + 1);

 $seconds = $newYear - time();

 $days = 0; $hours = 0; $minutes = 0;

 $oneMinute = 60;

 $oneHour = 60 * $oneMinute;

 $oneDay = $oneHour * 24;

 if ($seconds / $oneDay > 0) {

 $days = (int)($seconds / $oneDay);

 $seconds -= $days * $oneDay;

 }

 if ($seconds / $oneHour > 0) {

 $hours = (int)($seconds / $oneHour);

 $seconds -= $hours * $oneHour;

 }

 if ($seconds / $oneMinute > 0) {

 $minutes = (int)($seconds / $oneMinute);

 $seconds -= $minutes * $oneMinute;

 }



$d = substr($days,1);

if(empty($d)){

if($days >= 5)$dname = "<b>$days</b> дней";

elseif($days == 1)$dname = "<b>$days</b> день";

else $dname = "<b>$days</b> дня";

}else{

if($d >= 5 || $d == 0)$dname = "<b>$days</b> дней";

elseif($d == 1)$dname = "<b>$days</b> день";

else $dname = "<b>$days</b> дня";

}



$h = substr($hours,1);

if(empty($h)){

if($hours >= 5)$dhour = "<b>$hours</b> часов";

elseif($hours == 1)$dhour = "<b>$hours</b> час";

else $dhour = "<b>$hours</b> часа";

}else{

if($h >= 5 || $h == 0)$dhour = "<b>$hours</b> часов";

elseif($h == 1)$dhour = "<b>$hours</b> час";

else $dhour = "<b>$hours</b> часа";

}



$m = substr($minutes,1);

if(empty($m)){

if($minutes >= 5)$dmin = "<b>$minutes</b> минут";

elseif($minutes == 1)$dmin = "<b>$minutes</b> минута";

else $dmin = "<b>$minutes</b> минуты";

}else{

if($m >= 5 || $m == 0)$dmin = "<b>$minutes</b> минут";

elseif($m == 1)$dmin = "<b>$minutes</b> минута";

else $dmin = "<b>$minutes</b> минуты";

}



$s = substr($seconds,1);

if(empty($s)){

if($seconds >= 5)$dsec = "<b>$seconds</b> секунд";

elseif($seconds == 1)$dsec = "<b>$seconds</b> секунда";

else $seconds = "<b>$dsec</b> секунды";

}else{

if($s >= 5 || $s == 0)$dsec = "<b>$seconds</b> секунд";

elseif($s == 1)$dsec = "<b>$seconds</b> секунда";

else $dsec = "<b>$seconds</b> секунды";

}



if($days > 0){

echo "<div class='text'><center>До <span style='color: red'>Нового Года</span> осталось:<br/>$dname $dhour $dmin $dsec</center></div>";

}else{

echo "<div class='text'><center><span style='color: red'>С новым годом!!!!</span></center></div>";

}

////