#!/usr/bin/perl
use XML::Simple;

my @file;
my (@labels) = split /\s+/, <DATA>;
while (<DATA>) {
  chomp;
  my %line;
  @line{@labels} = split /\t/;
  push @file, \%line;
}
print XMLout(\@file);

__DATA__
First Last
Fred    Flintstone
Barney  Rubble
Betty   Rubble
Wilma   Flintstone

##</code><code>##

<opt>
  <anon First="Fred" Last="Flintstone" />
  <anon First="Barney" Last="Rubble" />
  <anon First="Betty" Last="Rubble" />
  <anon First="Wilma" Last="Flintstone" />
</opt>