#!perl
use strict;
use warnings;

use File::Find;

my $dir = shift;
die 'No directory' unless $dir;

find(
    sub {
#    $File::Find::dir is the current directory name,
#    $_ is the current filename within that directory
#    $File::Find::name is the complete pathname to the file.

#   Process file here...
    },
    $dir
);

__END__