Dynamic Data Decleration

Hi People ,

I have to declare data dynamically . In my requirement there is an internal table in which there will be some record , I have to put loop on the internal table and declare data dynamically with the same name that is there in internal table ..

Ex.

Category
AA BB CC

I will put above internal table in loop and I have to dynamically declare data with character 2 with the name AA, BB, CC.

Please suggest me the coding for this .

Thanks

Kumar saurabh