#!/usr/bin/perl
%Test_hash=();

open(F, "xfile.test");
while ($line=<F>){
      if ($line=~ /FIRST/) {
          ($Test_num,$Test)=(split(/\s+/,$line))[0,2];
          push (@Tests,$Test);
           @all_me=();
        }
          if ($line=~ /SUBSET/ ) {
              $me=(split(/\s+/,$line))[2];
              push(@all_me,$me);
              $Test_hash{$Test} = [@all_me];
}

}

use Data::Dumper;
print Dumper([\%Test_hash]);

__DATA__

<xfile.test>

FIRST      ONE     TEST1

SUBSET        a.me

SUBSET          b.me

SUBSET          c.me