my $text = "c:/text.pl";

open TEXT, $text or die "Oops can't open $text $!";
open HTML, ">$text.htm" or die "Oops can't write $text.htm $!";
print HTML "<pre>\n";
while (<TEXT>) {
   $_ = escapeHTML($_);
   print HTML $_;
}
print HTML "</pre>\n";
close HTML;
close TEXT;

sub escapeHTML {
   local $_ = shift;
   # make the required escapes
   s/&/&amp/g;
   s/"/&quot;/g;
   s/</&lt;/g;
   s/>/&gt;/g;
   # change tabs to 4 spaces
   s/\t/    /g;
   # make the whitespace escapes - not required within <pre> tags  
   s/( {2,})/"&nbsp;" x length $1/eg;
   # make the brower bugfix escapes;
   s/\x8b/&#139;/g;
   s/\x9b/&#155;/g;
   # make the PERL MONKS escapes (if desired)
   s/\[/&#091;/g;
   s/\]/&#093;/g;
   # change newlines to <br> if desired - not required with <pre>
   # s/\n/<br>\n/g;
 return $_;
}