my $record = REC->new(
     NAME => 'John Smith',
     AGE => '15',
     RANK => 'Tier 1',
     URL => 'http://somesite.com',
);

##</code><code>##

NAME=John Smith
AGE=15
RANK=Tier 1
URL=http://somesite.com
)

##</code><code>##

my record =map{
s/#.*//;
s/^\s+//;
s/\s+$//;
m/(.*?)\s*=\s*(.*)/;
} read_file($file);