in reply to AGAIN XML::Twig tag conversion

Try something like this:

perl -e'$tx="aaa \t bbb \t ccc";@let=split(/\t/,$tx);print "<row>";s/\
+s//g,print "<col>$_</col>" foreach (@let);print "</row>\n"'

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After getting each row. Split and join deal with things in the middle of lists, ok?

.{\('v')/}
_`(___)' __________________________

In Section Seekers of Perl Wisdom