#!C:\Perl\bin\perl.exe -w 
$file = 'foo.txt';

open(SESAME, $file);
@lines = <SESAME>;
close(SESAME);
$total = @lines;
for ($i=0; $i <= $total; $i++)
{                                              
   if ($lines[$i] eq "\n") # This is line the line
       {
       pop @lines;
       $i = $i -1;
       $total = @lines;
       }

}
print "There are $total records in $file\n";