da w3c.org

codice:
<!ELEMENT OPTION - O (#PCDATA)         -- selectable choice -->
<!ATTLIST OPTION
  %attrs;                              -- %coreattrs, %i18n, %events --
  selected    (selected)     #IMPLIED
  disabled    (disabled)     #IMPLIED  -- unavailable in this context --
  label       %Text;         #IMPLIED  -- for use in hierarchical menus --
  value       CDATA          #IMPLIED  -- defaults to element content --
  >


Start tag: required, End tag: optional


OPTION Attribute definitions

selected [CI] 
When set, this boolean attribute specifies that this option is pre-selected.
value = cdata [CS] 
This attribute specifies the initial value of the control. If this attribute is not set, the initial value is set to the contents of the OPTION element. 
label = text [CS] 
This attribute allows authors to specify a shorter label for an option than the content of the OPTION element. When specified, user agents should use the value of this attribute rather than the content of the OPTION element as the option label.
il value non ha il significato che gli stai dando tu quindi