Well, ACTION= will point to your CGI script... where it will send all your form data. For example:
<FORM NAME="test" ACTION="./cgi-bin/process.cgi" METHOD=POST>
The subject of CGIs as a whole is far too broad to discuss in a single posting, but there are many resources online to help with the nitty gritty... here's a couple:
...I haven't really looked at these sites in depth, I just did a quick web search. There are tons more out there, just search for "perl CGI programming" on any number of search engines (I used Yahoo). Also, feel free to post specific questions here anytime, a lot of these crazy Perl monks know their stuff.
Alan "Hot Pastrami" Bellows
-Sitting calmly with scissors-