BED001  |137CM BUDGET BLUE B/SET  |BED001  |BASE & MATTRESS  |  |Ea  |0  |0  |39.47  |0.00
	BED0015  |183CM BODY CUSHION BASE SET  |BED0015  |BASE & MATTRESS  |  |Ea  |0  |0  |1,099.91  |0.00

##</code><code>##

BED001,137CM BUDGET BLUE B/SET,BED001,BASE & MATTRESS,,Ea,0,0,39.47,0.00
BED0015,183CM BODY CUSHION BASE SET,BED0015,BASE & MATTRESS,,Ea,0,0,"1,099.91",0.00

##</code><code>##

use strict;
use Text::CSV;

my $csv     = Text::CSV->new( { sep_char => "|", allow_whitespace => 1 } );
my $infile  = "s.txt";
my $outfile = "s.csv";

open( my $fh,  "<", $infile );
open( my $out, ">", $outfile );
while ( my $array = $csv->getline($fh) ) {
    local $" = ",";
    local $\ = "\n";

    #$csv->combine(@{$array});
    #my $line=$csv->string();
    print $out "@{$array}";

    #print $out $line;
}


##</code><code>##

BED001,137CM BUDGET BLUE B/SET,BED001,BASE & MATTRESS,,Ea,0,0,39.47,0.00
BED0015,183CM BODY CUSHION BASE SET,BED0015,BASE & MATTRESS,,Ea,0,0,1,099.91,0.00