in reply to Case sensitive

Yeah, tr would work as a way of converting something to lower case:
$foo =~ tr/A-Z/a-z/;
And in the spirit of TMTOWTDI:
$foo = "\Lfoo";
However, this is probably the most sensible way:
$foo = lc $foo;
Lastly, you could use a case-insensitive regex instead.
For example, if $test is the string you are matching it with:
if ($foo =~ /^$test$/i) { ... }