use strict;
use warnings;
 
my $dir = 'C:\Scripts';  
  
open(my $fh1, '<', "$dir\\MultiLineData.txt") or die $!;
open(my $out1, '>', "$dir\\work.txt") or die $!;
open(my $fh2, '<', "$dir\\work.txt") or die $!;

while (my $row = <$fh1>) {
	chomp $row;
	my $str = $row;
	$str =~ s/\t/|/g;
	print $out1 "$str\n";
}

while (<$fh2>){chomp $_; print "$_\n"};