G'day DAVERN,

Welcome to the monastery.

You originally wrote:

"i need the next result

xxx=DATA00, xxx=DATA10, xxx=DATA20; "

This is easy:

#!/usr/bin/env perl -l

use strict;
use warnings;

while (<DATA>) {
    next unless /^DATA/;
    print 'xxx=', join(', xxx=' => split), ';';
}

__DATA__
TABLE NAME 

HEAD0   HEAD1   HEAD2 

DATA00  DATA10  DATA20
DATA01  DATA11  DATA21

END
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Output:

xxx=DATA00, xxx=DATA10, xxx=DATA20;
xxx=DATA01, xxx=DATA11, xxx=DATA21;
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You then showed some unformatted code:

"print {$OUT} "xxxxx", $data[0], "yyy", $data2,";","\n";"

Guessing that's supposed to be:

print {$OUT} "xxxxx", $data[0], "yyy", $data[2],";","\n";
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This is only slightly less easy. Just change the print line to:

print 'xxxxx', join('yyy' => (split)[0,2]), ';';
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Output:

xxxxxDATA00yyyDATA20;
xxxxxDATA01yyyDATA21;
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Please give careful consideration to what you are attempting to achieve before posting. You'll find monks may be less inclined to help if you keeping changing what you want.

Your code for opening files seems absolutely fine. Change <DATA> to <$your_input_filehandle> and print ... to print {$your_output_filehandle} ... and that should do what you want.