<?php 
include("ayar.php");
$ilceler=mysql_query("SELECT ilceadi,sehir FROM ilceler");
?>
<form id="form1" name="form1" method="post" action="action.php">
  <label>
    <select name="select" id="select">
<?php 
while(list($ilce,$sehir)=mysql_fetch_array($ilceler)) {
?>
<option value="<?=$ilce?>"><?=$sehir?> >> <?=$ilce?></option>
<? } ?>
    </select>
  </label>
</form>