#!/usr/bin/env perl -l

use strict;
use warnings;

while (<DATA>) {
    next unless /^DATA/;
    print 'xxx=', join(', xxx=' => split), ';';
}

__DATA__
TABLE NAME 

HEAD0   HEAD1   HEAD2 

DATA00  DATA10  DATA20
DATA01  DATA11  DATA21

END

##</code><code>##

xxx=DATA00, xxx=DATA10, xxx=DATA20;
xxx=DATA01, xxx=DATA11, xxx=DATA21;

##</code><code>##

print {$OUT} "xxxxx", $data[0], "yyy", $data[2],";","\n";

##</code><code>##

print 'xxxxx', join('yyy' => (split)[0,2]), ';';

##</code><code>##

xxxxxDATA00yyyDATA20;
xxxxxDATA01yyyDATA21;