Select in rhtml

I'm trying to get a select box of categories to appear in my items
views after I created everything using generate scaffold, but I can't
get the categories to appear in my forms.

class ItemsController < ApplicationController
  def new
    @item = Item.new
    @category = Category.find_all
  end

....

class Item < ActiveRecord::Base
    belongs_to :category
end

class Category < ActiveRecord::Base
    has_many :items
end

I found some news postings that said the select tag in my _forms.rhtml
was 'object', 'attribute', and 'list_items', but I've tried several
combinations and can't get this right.

This is my ~/app/views/items/_form.rhtml

<p><label for="item_category_name">Category</label><br/>
<%= select 'item', 'name', 'category' %></p>

I think I've got the above wrong, but now sure how.

Here's my database. Basically, all I want to do is assign a category to
each item.

CREATE TABLE categories (
    id int unsigned NOT NULL auto_increment,
    name varchar(32),
    description varchar(256),
    PRIMARY KEY (id)
);

CREATE TABLE items (
    id int unsigned NOT NULL auto_increment,
    name varchar(32),
    category_id int unsigned,
    PRIMARY KEY (id)
);