对于键和值，这也是有效的:

foreach ($array as $key => $value) {
    if ($value === end($array)) {
        echo "LAST ELEMENT!";
    }
}

要找到第一个，可以这样做:

$first = true; 
foreach ( $obj as $value )
{
  if ( $first )
  {
    // do something
    $first = false; //in order not to get into the if statement for the next loops
  }
  else
  {
    // do something else for all loops except the first
  }
}

不确定是否还有必要。但是下面的解决方案应该与迭代器一起工作，并且不需要计数。

<?php

foreach_first_last(array(), function ($key, $value, $step, $first, $last) {
    echo intval($first), ' ', intval($last), ' ', $step, ' ', $value, PHP_EOL;
});

foreach_first_last(array('aa'), function ($key, $value, $step, $first, $last) {
    echo intval($first), ' ', intval($last), ' ', $step, ' ', $value, PHP_EOL;
});
echo PHP_EOL;

foreach_first_last(array('aa', 'bb', 'cc'), function ($key, $value, $step, $first, $last) {
    echo intval($first), ' ', intval($last), ' ', $step, ' ', $value, PHP_EOL;
});
echo PHP_EOL;

function foreach_first_last($array, $cb)
{
    $next = false;
    $current = false;
    reset($array);
    for ($step = 0; true; ++$step) {
        $current = $next;
        $next = each($array);
        $last = ($next === false || $next === null);
        if ($step > 0) {
            $first = $step == 1;
            list ($key, $value) = $current;
            if (call_user_func($cb, $key, $value, $step, $first, $last) === false) {
                break;
            }
        }
        if ($last) {
            break;
        }
    }
}

可以使用计数器和数组长度。

    $array = array(1,2,3,4);

    $i = 0;
    $len = count($array);
    foreach ($array as $item) {
        if ($i === 0) {
            // first
        } else if ($i === $len - 1) {
            // last
        }
        // …
        $i++;
    }

使用reset($array)和end($array)

<?php

    $arrays = [1,2,3,4,5];

    $first  = reset($arrays);
    $last   = end($arrays);    

    foreach( $arrays as $array )
    {

        if ( $first == $array )
        {
            echo "<li>{$array} first</li>";
        }
        else if ( $last == $array )
        {
            echo "<li>{$array} last</li>";
        }
        else
        {
            echo "<li>{$array}</li>";
        }                

    }

演示repl.it

对于键和值，这也是有效的:

foreach ($array as $key => $value) {
    if ($value === end($array)) {
        echo "LAST ELEMENT!";
    }
}