$tmpStr = '{Degisken:%%%40|41|42|43|44}';

preg_match_all('#\{(.*?)\:\%*(.*?)\}#',$tmpStr,$get); 

$tmpDegisken = '<select name="'.$get[1][0].'">';
	foreach( explode('|',$get[2][0]) as $key => $value){
		$tmpDegisken .= '<option>'.$value.'</option>';
	}
$tmpDegisken .= '</select>';

echo $tmpDegisken;