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FOO\twww.yahoo.com/yahoo\tsomething else\tand another
BAR\twww.altavista.com\tsomething else\

while (<FILE>) {
    my @line = split /\t/;

    # do_something...
}

1. <tr><p>Some content</p> # will screw up because it skips to the nex
+t line
2. <p>Some content</p></tr> # will also screw up because it doesn't ta
+ke the last line

open (FILE, "<$read") or die ("Couldn't open file to read: $!");
...
close FILE;

exit 0;

undef $/;

...


}