my %tval;

open(IN, "<test.txt") || die "\nCan't open test.txt\n $!\n";
open(OUT, ">test.out") || die "\nCan't open test.out\n $!\n";
while(<IN>)
{
    if(/<tgroup cols="(.*?)">/)
    {
        for ($count = 1; $count <= $1; $count++) {
            print OUT "<colspec colnum='$count' colname='$count'/>\n";

        }
    }
print OUT;
}
close(IN);
close(OUT);