You should create extra table for it....
For example...
Consider the scenario that 1 item may have many categories and 1 category may have many items...
Then you can create table like this...
Create three tables for that....
(1) tblItem :
fields:
itemId (PK)
itemName
etc..
(2) tblCategory :
fields:
categoryId (PK)
categoryName
etc..
(3) tblItemCategory :
fields:
itemId (PK/FK)
categoryId (PK/FK)
So according to your data you can create an extra table for it....
I think it would be optimize way....