use strict;
use warnings;

my $fileData = <<FILEDATA;

 Volume in drive E is NEW Data
 Volume Serial Number is 901D-960F

 Directory of E:\My_DATA\LooK_Here\Year_2008\02_21_08

02/20/2008  12:52 PM    <DIR>          .
02/20/2008  12:52 PM    <DIR>          ..
02/02/2008  11:35 AM           851,744 01ID0801.dat
02/05/2008  11:35 AM                61 01ID0801.sta
02/09/2008  11:36 AM           299,216 01ID0823.dat
02/09/2008  11:36 AM                61 01ID0823.sta
02/10/2008  11:36 AM           373,018 01ID0827.dat
02/10/2008  11:36 AM                61 01ID0827.sta
02/11/2008  11:37 AM            49,258 01ID0855.dat
02/11/2008  11:37 AM                61 01ID0855.sta
02/15/2008  11:37 AM           427,803 01ID0861.dat
02/15/2008  11:37 AM                61 01ID0861.sta
02/18/2008  11:37 AM           282,035 01ID0865.dat
02/18/2008  11:38 AM                61 01ID0865.sta
            1604 File(s)    386,639,292 bytes
               2 Dir(s)  78,292,127,744 bytes free

FILEDATA

open my $inFile, '<', \$fileData;

while (<$inFile>) {
    ...
}

close $inFile;