C:\test>perl -e"print 'x' x 32 . '~' for 1..37*32*1024; print 'x'" > huge.file

C:\test>dir huge.file
19/03/2010  00:06        40,009,729 huge.file

C:\test>\perl32\bin\perl -e" @{ $h{lines } } = split'~', <>" huge.file