# process file1 line by line
while ($line = <FILE1>) {

  # split up the current line in file1
  @fields = split /!/, $line;

  # for each line in the 2nd file
  foreach $lineref (@file2) {
    $number_of_matches = 0;

    # compare the two lines
    for $index (0..$number_of_fields) {
      $number_of_matches++
       if ($lineref->[$index] eq $fields[$index]);
    }
    print "Matchinfo: ...";
  }
}