It should look like this:

Status: 200 OK
P3P: policyref="/w3c/p3p.xml", CP="CAO DSP LAW CURa BLAH.."
Content-Type: text/html
[download]

You need two \n after the Content-Type as this signifies the end of the header section. Typically you don't bother with the Status line as the server will add it for you.

The latest versions of CGI.pm and CGI::Simple support P3P in their header/redirect methods. You use them like this:

use CGI::Simple;
my $q = new CGI::Simple;
print $q->header( -type=>'text/html',-P3P => 'CAO DSP LAW CURa ADMa DE
+Va CUSi BLAH...' );

__DATA__
P3P: policyref="/w3c/p3p.xml", CP="CAO DSP LAW CURa ADMa DEVa CUSi BLA
+H..."
Content-Type: text/html; charset=ISO-8859-1
[download]

cheers

tachyon

s&&rsenoyhcatreve&&&s&n.+t&"$'$`$\"$\&"&ee&&y&srve&&d&&print