Hello Mr. Fardoon Mohammad.
TYPES: BEGIN OF st_vbbe ,
matnr TYPE vbbe-matnr,
werks TYPE vbbe-werks,
omeng TYPE vbbe-omeng,
END OF st_vbbe.
DATA : it_vbbe TYPE TABLE OF st_vbbe,
LTT_vbbe TYPE TABLE OF st_vbbe,
wa_vbbe TYPE st_vbbe.
START-OF-SELECTION.
SELECT matnr werks omeng FROM vbbe INTO TABLE it_vbbe UP TO 10 ROWS.
LOOP AT it_vbbe INTO wa_vbbe.
COLLECT wa_vbbe INTO ltt_vbbe.
WRITE :wa_vbbe-matnr, wa_vbbe-werks,wa_vbbe-omeng,/.
ENDLOOP.
CLEAR : wa_vbbe.
write : /'after collect',/.
LOOP AT ltt_vbbe INTO wa_vbbe.
WRITE :wa_vbbe-matnr, wa_vbbe-werks,wa_vbbe-omeng,/.
ENDLOOP.
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please go through this code.. you will get an idea.
Be careful with the data types!
Regard,
AJINKYA. 
