Welcome to the Monastery!

Here's how you should have formatted your post:

My first file data.txt from where I want to pick string is

ip    mac
172.16.1.1    00-17-7c-0b-d4-ac
172.16.1.39    c4-17-fe-07-94-33
172.16.1.59    44-37-e6-ed-34-92
172.16.1.61    00-e0-4a-0a-2a-0a
172.16.1.63    00-30-18-a8-8b-ba
172.16.1.65    90-2b-34-5f-44-38
172.16.1.70    44-37-e6-ed-ab-a3
[download]

and I want to generate file aclallow.conf in format as below,

http_access allow mac1 ip1
http_access allow mac2 ip2
http_access allow mac3 ip3
http_access allow mac4 ip4
http_access allow mac5 ip5
[download]

and aclip.conf as below

acl ip1 src 172.16.1.55
acl ip2 src 172.16.1.56
acl ip3 src 172.16.1.57
acl ip4 src 172.16.1.58
acl ip5 src 172.16.1.59
[download]

and aclmac.conf as below

acl  mac1 arp 00:e0:4c:25:fc:9b
acl  mac2 arp 00:1F:D0:E0:73:F5
acl  mac3 arp 00:25:64:AC:31:17
acl  mac4 arp 44:37:e6:ed:d0:ae
acl  mac5 arp 44:37:e6:ed:34:92
[download]

Please help me for this .. Thanks in advance ..

I have taken the liberty of capitalizing the first words in a sentence, and capitalizing 'I', as is common when writing English.

The purpose of this community is to educate folks who are interested in Perl. As such, we are glad to help anyone who has posted some code -- but with which they're having a problem.

We're not going to solve the problem for you -- you need to make solid effort first, showing us how you solved the problem, and where you got stuck.

Good luck!