PL/SQL FOR LOOP IMPLICIT CURSOR

You don't use INTO with an implicit cursor:

    DECLARE        emp_dept_id employees.department_id%TYPE;        emp_emp_id employees.employee_id%TYPE;        emp_last_name employees.last_name%TYPE;        v_count number DEFAULT 0;    BEGIN        FOR i IN (SELECT DISTINCT department_id, department_name            FROM departments)        LOOP            --v_COUNT := v_COUNT + 1;            DBMS_OUTPUT.PUT_LINE('HELLO'||i.department_id||' '||i.department_name);            FOR j IN (SELECT employee_id, last_name                INTO emp_emp_id, emp_last_name                FROM employees)                --WHERE department_id=i.department_id)            LOOP                DBMS_OUTPUT.PUT_LINE(emp_emp_id||' '||emp_last_name);                v_COUNT := v_COUNT + 1;            END LOOP;        END LOOP;        DBMS_OUTPUT.PUT_LINE(v_COUNT);    END;    /

Check this page: http://www.techonthenet.com/oracle/loops/cursor_for.php.

I don't think what you're trying to do is valid. Break this up into two steps: the FOR loop and the INTO. You can still have a SELECT in the FOR IN, it just can't be an INTO.