Thanks! I see you're filtering lines beginning with # when they occur at the beginning of the file; the way I understood the OP's sample data is that the comments can occur anywhere. And my worry was that, even though in the OP's data this is probably not the case, filter-based solutions will remove lines that may actually not be comments, and I wasn't sure if there was a easy solution for this?

use warnings;
use strict;
use Data::Peek;
use Text::CSV_XS qw/csv/;

DDumper csv( in=>*DATA, escape_char=>"\\",
    filter => sub { $_[1][0] !~ m/^\s*#/ });

__DATA__
# This is a comment
a,b,c

# Also a comment
x,y,z
"#not",a,comment
\#also,not,"a comment"

[download]

Output:

[
    [   'a',
        'b',
        'c'
        ],
    [   ''
        ],
    [   'x',
        'y',
        'z'
        ],
    [   ''
        ]
    ]

[download]

In reply to Re^8: Perl custom sort for Portuguese Lanaguage by haukex
in thread Perl custom sort for Portuguese Lanaguage by Galdor

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