test.txt 
  
2004,21,22  
2004,23,24
2004,25,26
.
.
.
.

##</code><code>##

$data[0]=2004,21,22 
$data[1]=2004,23,24 

##</code><code>##

$data[0]=2004,21,22 
$data[1]=2004,22,23 

##</code><code>##

$arr1[0]=2004 
$arr1[1]=21 
$arr1[2]=22 

##</code><code>##

$arr2[0]=2004 
$arr2[1]=23 
$arr2[2]=24 

##</code><code>##

  open DAT, 'test.txt' or die $!;        
  my @data; 
  my @row;
  
  while(<DAT>){
  chomp;
  push @data,split; 
  
  #print"\n$data[0]";
  #print"\n$data[1]";
  #print"\n$data[2]";
  }

  $ldata=@data;
  #print"\n$ldata";
  
  for($i=0;$i<$ldata;$i++){
  
  #print"\nThe row:";
  #print "\n$data[i]";
  
  push @row,split(/,/,$data[i]);
  
  print"\nThe contents of the  row:";
      
  foreach $item(@row) {
      print "\nThe element:";
      print "\n$item";
  }
 
 }  
 
 close DAT;