Fezarmon

SELECT * 
FROM `board` 
WHERE moder=0 AND activ=0 AND id_akk IN (SELECT user_id_to
                                         FROM `podpiski` 
                                         WHERE user_id_from='38'
                                         union
                                         SELECT user_id_from
                                         FROM `podpiski` 
                                         WHERE user_id_from='38')