<---Start of the CSVFILE -----------------------------> <--Here goes a image ---------------------------------> <--Here goes a blank row -----------------------------> <--Here goes the header ------------------------------> 123456 123 john 9393939 data data 123456 123 john 9393939 data data 123456 123 john 9393939 data data 123456 123 john 9393939 data data 123456 123 john 9393939 data data ##

##

<--Here goes a image --------------------------------->

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##

while (<>) {
    if (m/^<--Here goes a image.../) {
        print ...whatever...
    } else {
        print;
    }
}

##

##

while (<>) {
    if ($. == 2) {
        print ...image csv line...
    } else {
        print;
    }
}