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<html> <head> <title></title> <style type="text/css"> <!-- #opt1{ background-color:#CCC; } #opt2{ background-color:#FF0; } --> </style> </head> <body> <form action=""> <select> <option id="opt1">Abcde</option> <option id="opt2">Fghijkl</option> <option id="opt1">Mnopqr</option> <option id="opt2">Stuvw</option> </select> </form> </body> </html>