#!/usr/bin/perl -w

#file://working.snippet.pl

use strict;

my %crap = ();
my @all3;

while(<DATA>)
{
    chomp;
    @all3 = split(',', $_ );

    push @{$crap{shift @all3}}, \@all3;
}

print "\n", '-' x 60, "\n";
print "<TABLE BORDER=66>\n";
foreach my $key (keys %crap)
{
    my @twod = @{$crap{$key}};
    my $rowspan = 2+$#twod;
    my $colspan = 1+$#{$twod[0]};

    print "<TR><TD ROWSPAN=",
                    $rowspan,
                       ">\n",
                        $key,
                    "</TD>\n";
    print "<TD COLSPAN=",
                $colspan,
            ">&nbsp;</TD></TR>\n";
    

    for my $ref (@twod)
    {
        my @hef = @{$ref};

        print "<TR>\n";

        for my $hef (@hef)
        {
            print "<TD>\n $hef \n</TD>\n";
        }

        print "</TR>\n";
    }
}
print "</TABLE>\n";

__DATA__
csc, tech, base
csc, comp, acm
csc, mous, base
dcsc, mo0us, bas0e
ecsc, mous, base
csc, mou0s, baase
bcsc, mo500us, 0bas0e
bcsc, m4o0us, b0as0e
bcsc, mo1us, ba0se
bcsc, m2o0us, b0as0e