Besides the fact that only IE7+ supports it, why would you use something such as this example? Namely:
<select>
<option label="Volvo">Volvo (Latin for "I roll")</option>
<option label="Saab">Saab (Swedish Aeroplane AB)</option>
</select>
After all, 'Latin for "I roll"' and 'Swedish Aeroplane AB' are lost (i.e., only remain in the source code).
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