#!/usr/bin/perl -w

use strict ;

my $filename = 'sample.dat' ;
open (DATAFILE, "<$filename")
  or die "$0: cannot open file \"$filename\" for reading: $!\n" ;

my (@record, @records) ;
while (<DATAFILE>) {
  tr/\r\n//d ;
  push @record, $_ ;
  if (@record == 11) {
    push @records, join ("\t", @record) ;
    @record = () ;
  }
}
close (DATAFILE) ;

die "$0: incomplete record (line count = ", scalar @record, ") at end of file \"$filename.\"\n"
  unless @record == 0 ;