open ONE, '<' ,'one.txt';
open TWO, '<' ,'two.txt';

my $go=2;

while ($go) {
   my $line1 = <ONE>;
   my $line2 = <TWO>;
   chomp $line1,$line2;

   print "$line1 \t $line2";

   $go--, seek ONE,0,0 if eof ONE;
   $go--, seek TWO,0,0 if eof TWO;
}

##</code><code>##

1 	 1
2 	 2
3 	 3
1 	 4
2 	 5