#!/usr/bin/perl
use strict;
use warnings;

my $tag;
my $output;
my $fh;

while (<DATA>) {
    chomp;
        if(/^\.\.(.*):$/)     # match line
                {

                $fh = sub_output($output, $tag, $fh);
                $output = "";
                $tag = $1;
                 print $tag;
                }
                 else
                {            # not a {TAG} line
                next unless($tag);
                next if(/^\s*$/);
                $output .= ($output) ? " $_" : "<$tag>$_";
                }
        } # End of While Loop


$fh = sub_output($output, $tag, $fh);

if($fh) {
    print $fh "</root>\n";
    close($fh);
}
exit(0);
# Subroutine to open the file with the filename as DN

sub sub_output {
    my ($output, $tag, $fh) = @_;
    if($output) {
        if($output =~ m/<DN>(.*)/) {
            if($fh) {
                print $fh "</root>\n";
                close($fh);
            }
            open($fh, '>', "$1.xml") or die "$1.xml: $!";
            print $fh "<?xml version=\"1.0\" encoding=\"UTF-8\"?>\n";
        }
               print $fh "$output</$tag>\n";
                 }
    return($fh);
  } # End of sub sroutine

__DATA__
..DN:
000044119
..CB:
..SN:
8046ETK6
..PD:
20091030
..DD:
Friday, October 30, 2009
..IS:
N
..IS:
R
..ID:
..DN:
000044120
..CB:
..SN:
8046ETK6
..PD:
20091030
..DD:
Friday, October 30, 2009
..DD:
Friday, October 31, 2009
..PT:
NE
..PT:
sect

[download]
The above code converts the input as XML files.
How to rename the tags as
DN as "doc num".
SN as "code"
PD as "date".
and so on.
If there are two similar tags one below the other
for example:
PT and if it's value is 2 letters then I should name as "categ" and if the value is more than 2 then name as "Head".
Please tell me how to do it

In reply to Assign name by Anonymous Monk

Title:
Use:  <p> text here (a paragraph) </p>
and:  <code> code here </code>
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