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;
}