Answer Posted / n m s m krishna

DATA : BEGIN OF ITAB OCCURS 0,
         KUNNR TYPE KUNNR,
         END OF ITAB.
DATA : ITAB_EVEN LIKE ITAB OCCURS 0 WITH HEADER LINE.
DATA : ITAB_ODD LIKE ITAB OCCURS 0 WITH HEADER LINE.




SELECT KUNNR FROM KNA1 INTO TABLE ITAB UP TO 20 ROWS.




LOOP AT ITAB.
  IF SY-TABIX MOD 2 = 0.
    ITAB_EVEN-KUNNR = ITAB-KUNNR.
    APPEND ITAB_EVEN.
  ELSE.
    ITAB_ODD-KUNNR = ITAB-KUNNR.
    APPEND ITAB_ODD.
  ENDIF.
ENDLOOP.

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