This is the code that I have tried so far:

Sub Macro3()

Dim URL As String
Dim IE As InternetExplorer
Dim HTMLdoc As HTMLDocument
Dim col As IHTMLElementCollection
Dim sel As HTMLSelectElement
Dim r As Long

URL = "http://www.sportinglife.com/racing/results"

Set IE = New InternetExplorer

With IE
.navigate URL
.Visible = True

While .Busy Or .readyState <> READYSTATE_COMPLETE: DoEvents: Wend

Set HTMLdoc = .document
End With

Set col = HTMLdoc.getElementsByTagName("option")

Sheet1.Cells.ClearContents

r = 0
For Each sel In col
Sheet1.Range("A1").Offset(r, 0).Value = sel.getattributes("value")
r = r + 1
Next

End Sub