Each column is separated by one or more white space. so my code should look something like this,

##</code><code>##

$ENV{HOME}='C:\Documents and Settings\kompeS\Desktop\PERL SCRIPTS';

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open (FILE,"$file");
close(FILE);

##</code><code>##

tie (@data,'Tie::File',$file, mode=>O_RDWR) or die "Can't tie to $file:$^E\n";

##</code><code>##

    @list=split(/ /,@data);