use File::Find;
use Data::Dumper;

my $files = {};
find(sub {wanted($files);}, "c:/perl58");
print Dumper($files);

sub wanted {
    if (($_ ne ".") && ($_ ne "..")) {
        insert(shift);
    }
}

sub insert {
    my @elements = split("/", $File::Find::name);
    my $parent = shift;
    my $index;
    foreach ($index = 0; $index <= $#elements; $index ++) {
        if (($index == $#elements) && (-f $_)) {
            $parent->{$elements[$index]} = $File::Find::name;
        } else {
            if (!defined($parent->{$elements[$index]})) {
                $parent->{$elements[$index]} = {};
            }
            $parent = $parent->{$elements[$index]};
        }
    }
}