The new declaration operator DATA allows inline declarations of variables with declaration expressions in declaration positions. Declaration positions are write positions where the operand type can be determined from the context statically. lets look at below examples on how to use this in real world programming. Example: while use loop: Loop at itab into DATA(wa_itab). ........... Endloop. Call transformation .... result XML DATA(xml). The work area can now be dynamically defined and used via inline declaration. While importing data in methods, the target variables can now be dynamically defined and used by inline declaration. using in select query also: SELECT a ~ prueflos , a ~ plnty , a ~ plnnr , a ~ plnal , b ~ vorglfnr , b ~ merknr , b ~ verwmerkm , b ~ formelsl FROM ...