prepare "a list of strings" in shell script

str_list.sh

files=$(cat <<EOF
1st line
2nd line
3rd line
EOF
)

IFS=$'\n'
for f in $files
do
    echo "*********************"
    echo $f
done
unset IFS


# ---- output ----
# *********************
# 1st line
# *********************
# 2nd line
# *********************
# 3rd line