Thanks for the help...i was successfully able to finish it...

i have one more doubt..

say my code is          F$SFH FIRST,SC==H'160',        COMMENTS                    * i need to replace ',*' instead of ", K.160 LESEN *" so that my code looks like F$SFH FIRST,SC==H'160',*

I tried using substitution function.. but i dont know where i am going wrong,. please help me in this... my code looks somewhat like

 
$a =    F$SFH FIRST,SC==H'160',        K.160 LESEN                    
+* 
$a =~ s/\,[\s]*\*/\,\*/;
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