echo "<select name=\"dil\">";

$anadizin = "/home/matrix"; 
if ($kaynak = opendir($anadizin)) { 

while (false !== ($file = readdir($kaynak))) { 
       if (is_dir("$anadizin/$file") AND $file != "." AND $file != "..") { 
       echo "<option>$file</option>";
       } 
   } 
}  

echo "</select>";