I think, this is what it would look like. I noticed that you seem to be printing to a file. In perl, if you write to a file, you need a file handle, which is usually a variable. And you need to pass that variable to the function OR it could be a global variable... So, that needs to be modified... In BASIC, you print to a file by writing PRINT #1, data$ but if you translate that to Perl, it looks like this: print $filehandle $data

AND PLEASE NOTE THAT IN PERL, THERE IS NO COMMA BETWEEN FILEHANDLE AND DATA!

Otherwise, I think, this is a strict translation of the above VB code to Perl:

#!/usr/bin/perl -w

use strict;
use warnings;

my $testname = 'a';

Target_write_wide(1);

sub Targets { return 'abc'; }
sub TargetValues { return 'abc def int hun son'; }

sub Target_write_wide
{
  @_ or return;
  my $depth = shift;
  defined $depth or return;
  length($depth) or return;

# Debug: print "Target write depth = $depth", 'Targetvalues', TargetVa
+lues($depth);

  my $Celldata;
  my $Current_split = 0;
  my $Num_combinations = 0;
  my @TargetValueslist = split(' ', TargetValues($depth));

  foreach (@TargetValueslist)
  {
    length($_) or next;
    $Celldata = "add_wide_split(\"" . Targets($depth) . "\",$_);\n";
    print $Celldata;
  }

  if ($depth > 0)
  {
    Target_write_wide($depth - 1);
  }
  else
  {
    $Current_split++;
    $Num_combinations++;
    $Celldata = "run_all_wide_split(\"$testname" . "_combination:$Curr
+ent_split\");";
    print $Celldata;
  }
}
[download]

Edit: I also made the assumption that Targets() and TargetValues() are functions. If those happen to be global arrays, then you need to change the parentheses to square brackets and put a dollar sign in front of the array name. But that should be easy...