Or 

$_ = <DATA>;
my @titles = split;

my @lens = map length, /\S+\s*/g;
$lens[-1] = '*';
my $pat = join "", map "A".$_, @lens;

while (defined( $_ = <DATA> ) && /\S/) {
   my @more = unpack($pat, $_);
   for my $i (0..$#titles) {
      $titles[$i] .= ' '.$more[$i] if length($more[$i]);
   }
}

[download]

This can be reduced to the following: 

$_ = <DATA>;
my @titles = split;

my @lens = map length, /\S+\s*/g;
$lens[-1] = '*';
my $pat = join "", map "A".$_, @lens;

while (defined( $_ = <DATA> ) && /\S/) {
   my @more = unpack(" ".$pat, $_);
   $titles[$_] .= $more[$_] for 0..$#titles;
}

[download]

In reply to Re^2: finding colunm header which crossing multiple rows by ikegami
in thread finding colunm header which crossing multiple rows by cscu2007

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