Here's one way to do it.

use File::Slurp 'read_file';

my @data = map { [ read_file( $_, chomp => 1 ) ] } 'file1', 'file2';
print "$data[0][$_] = $data[1][$_]\n" for 0 .. $#{$data[0]};
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perlintro might give you some ideas on how to accomplish it in a more straightforward way. The steps would probably include the following:

• Open both input files with unique filehandles.
• Using a while loop, iterate over the file that contains identifiers.
• Inside the loop, read a line from the file that contains values.
• Chomp the identifier line.
• Print the current identifier, and the current value, with a " = " between them.
• Continue to the next iteration.

Update:

In place of the original solution I posted, this one takes into consideration blank lines, and a trailing newline at the end of the file:

my @data = map { [ read_file( $_, chomp => 1 ) ] } 'file1', 'file2';
print map {
  length $data[0][$_] ? "$data[0][$_] = $data[1][$_]\n" : ''
} 0 .. $#{$data[0]};
[download]

...but that starts looking ugly, so here's another alternative:

use File::Slurp 'read_file';
use List::MoreUtils 'pairwise';

print
  &pairwise( sub { length $a ? "$a = $b\n" : () },
    map { [read_file($_,chomp=>1)] } 'file1', 'file2' );
[download]

Ultimately all of these probably sacrifice legibility and familiarity in favor of being clever, and that's usually not a good approach. My suggestion is to stick to the steps I outlined in the bullet points.

Thanks for your reply Dave..I have make the script as below: #!/usr/bin/perl -w open (FH, "file1"); $array = <FH>; @array1 = split(/ /, $array); open (FH, "file2"); $array2 = <FH>; @array3 = split(/ /, $array2); $count = 1; while ($count <= @array1){ print "$array1$count - 1 = $array3$count - 1\n"; $count++; } vikky@vikky:~$ perl file.pl a = 10 b = 20 c = 30 d = 40 only problem is last one is not coming correct.Can you please let me know what i'm doing wrong here

Its fixed missing the chomp.....thanks all

Sure, first show us what you've tried, what doesn't work, what parts you are having problems with. Please read and understand How do I post a question effectively?.