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Use transactions SBWP to create DL.SBWP=>Distribution lists Select the type of the DL, Enter name, description and click on create.In the next screen, enter the folder name or create your own folder by selection F4 option.Now save the DL.  

 Alternatively we can create DL through T-code SO23=>Create How to get mail IDs in a DL?Use FM SO_DLI_READ to get the mail IDs in DL (Pass the parameters DISTRIBUTIONLIST as the name of dist list and SYSTEM_DLI as 'X').