#!perl -w
use strict;
use POSIX;

my @args = (
    username => 'userid',
    password => 'passwd',
    debug => 10
);
my $filename = 'smb://host/directory/file';

local *FD;
tie *FD, 'Filesys::SmbClient', $filename, '0666', @args;

while (<FD>) {print}
close(FD);