COTABLES is a standard SAP Structure so does not store data like a database table does. It can be used to define the fields of other actual tables or to process "Table Names for a Business Transaction" Information within sap ABAP programs. This is done by declaring abap internal tables, work areas or database tables based on this Structure. These can then be used to store and process the required data appropriately. i.e. DATA: wa_COTABLES TYPE COTABLES.
The COTABLES table consists of various fields, each holding specific information or linking keys about Table Names for a Business Transaction data available in SAP. These include EPTAB (Table Name)... See below for full list along with technical details, documentation, text table, check tables, foreign key relationships, conversion routines, relevant tcodes and example ABAP select code etc. .