in reply to Text Files Matching Items

That really, really depends on what is in the files, and how they are organized. Are the lines in the files arranged by alphabet, by any chance? If so, you can skip lines from one or the other file (depending on which has the smaller key) until you find one that matches.

If the records are in no particular order, then you have two options:

If all else fails, you could look through Algorithm::Diff to see if you get any ideas.