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;