Thanks Fellas,
I guess the bottom line is there is no way to avoid 40 different blocks of HTML code, no matter how it's generated.
When I previewed the form as pure HTML code,(off my local drive)it required a refresh to make it all line-up.
My fear is that when my host server sends the HTML to a client it might lead to problems.
I thought through some miracle of PHP4 the drop down lists could be read from the tables without having to send out 40 <select> statements. The more I think of it the more I realize I wasn't being realistic.
Thanks for the help guys!!!!!!!!!