>type 626330.pl
open($fh, '>', '626330.txt');
print $fh "\t";  # or "\x09" or "\011" or pack('C', 9)

>perl 626330.pl

>dir 626330.txt
...
2007/07/12  06:20 PM                 1 626330.txt   <- file len = 1
...

>debug 626330.txt
-rcx
CX 0001                                             <- file len = 1
:
-d100 l1
0AFD:0100  09                                       <- ASCII x09 = tab
-q