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 $dest_data="dest_data".$i;
  $dest_temp=param($dest_data); 
...
  <OPTION VALUE=\"J\" $selected10>J</OPTION>
  <OPTION VALUE=\"K\" $selected11>K</OPTION>
  </SELECT>";

$dest_data="dest_data".$i;
print qq!<select name="$dest_data"><option value="SELECT">!;
...
  print qq!<option value="$val" $sel>$val!;
}
print q!</select>!;