#! /usr/bin/perl

open IN, "<", "abc.gif"
   or die "Unable to open input file: $!\n";
binmode IN ;
local $/ ;
$image = <IN> ;
close IN ;

open OUT, ">", "test.jpg" ;
   or die "Unable to open output file: $!\n";
binmode OUT ;
print OUT $image ;
close OUT ;