use MIME::Parser;

# some code here ....

my $message = $pop->get($msg);  #  I get it from POP3

# parse email
my $parser = new MIME::Parser;
$parser->output_under($Conf::msg_dir);

my $entity = $parser->parse_data($message);

split_entity($entity);

# example header
my $from = $entity->head->decode->get("From");


############################################################
sub split_entity {
############################################################
  local $entity = shift;
  my $num_parts = $entity->parts; # how many mime parts?

  if ($num_parts) { # we have a multipart mime message

    foreach (1..$num_parts) {
      split_entity( $entity->parts($_ - 1) );
    }

  } else {  # we have a single mime message/part

    # we only want text
    if ($entity->effective_type =~ /^text\/(?!(html|enriched))/) {
      my $path = $entity->bodyhandle->path;
      ### do something here
      
    } else {
      my $path = $entity->bodyhandle->path;
      ### do something other here;
    }
  }
}