I am a bit puzzled as to how to create an XML file structured according to a DTD from a Tab delimited text file (with the first row being column headers, which are also the names of the attributes and elements. The problem is using the DTD to match up the structure as in which columns are attributes (instead of seperate elements) to the elements of which column (each row being a seperate record). I can't seem to get any perl to xml module to do this, and it can't be hardcoded (needs to work with any DTD/TDF.) Would it be possible to do this without a module?