If you know how many lines to ignore before hitting records, the following could work:

my $cnt = 0;
open (FILE,$filename)||die "Cannot open $filename\n$!\n";
while($cnt<5){
  $header = <FILE>;
}
# now we can go through the records...
while(<FILE>){
  ...
}
close (FILE);
[download]

Of course, if the number of lines changes, the code will have to as well. :-(

Mick