您可以使用简单的地图来转换元素：

// map from "li" elements to "option"
var options = $("ul.tabmenu li a").map(function(i,e) {
    return $("<option " + (($(e).parent().hasClass('selected')) ? "selected='selected'" : "") + " value='" + $(e).attr('href') + "'>" + $(e).text() + "</option>");
});

// create "select" element and append previous
var select = $("<select></select>");
options.each(function(i,e) { select.append(e); });

console.log(select);