uses
  SysUtils;
type tspis1=^spis1;
  spis1=record
  val1:string;
  r:tspis1;
  end;
 spis2 = record
 val2: string;
 end;
 spis3=record
 val3: string;
 end;

 var i:integer;
 mass1: array of spis1;
 mass2: array[ 1 .. 100 ] of spis2;
 mass3: array[ 1 .. 10 ] of spis3;
 P0: tspis1 = nil;
 PNew, POld: tspis1;
begin
for i:= 1  to  100 
do begin
mass2[i].val2:=('Value ' + IntToStr(i));
writeln(mass2[i].val2);
end;
for i:= 1  to  10 
do begin
mass3[i].val3:=('Value   ' + IntToStr(i));
writeln(mass3[i].val3);
end;
 
end

with PNew^ do begin
val1:=!!!..........!!!
r:=nil;
.........
 end;