FIELD-SYMBOLS: <table> TYPE ANY TABLE.

DATA: linetype  TYPE REF  TO cl_abap_structdescr,
      tabletype TYPE REF  TO cl_abap_tabledescr,
      comp_tab  TYPE cl_abap_structdescr=>component_table,
      comp      LIKE LINE OF comp_tab,
      dref      TYPE REF  TO data,
      elemtype  TYPE REF  TO cl_abap_elemdescr.
DATA: l_len     TYPE         i VALUE 30.

elemtype=cl_abap_elemdescr=>get_c( l_len ).
comp-name='FIELD1'.
comp-type=elemtype.
APPEND comp TO comp_tab.

linetype = cl_abap_structdescr=>create( comp_tab ).

tabletype = cl_abap_tabledescr=>create( p_line_type=linetype ).

CREATE DATA dref TYPE HANDLE tabletype.

ASSIGN dref->* TO <table>.