while (($line1 = <FILE1>) & ($line2 = <FILE2>))  {
@inv1 = split (',',$line1);
chomp (@inv1);

@inv2 = split (',',$line2);
chomp (@inv2);

if ($inv1[1] == $inv2[0])
 { 
   for ($i = 1; $i <= $inv1[0]; $i++)
     {  ## xml printing from file2
        $line2;
     }
 }

} ##while