Sure no problem simple,
The code is too big and just his instance of it that is driving me crazy, but I can explain what the situation is.
I have some code that runs a query and returns a bunch of found account numbers and I use the following code
push @array_accnumber,$TOSUBACCOUNT
And inside of this "sub - &ACCOUNT" I have to run another query on each element of the array @array_accnumber, and at the end use RETURN to return the values found for each account number

$user = "myuser";
$pass = "mypass";

$dbh = DBI->connect("DBI:ODBC:MYDB",$user, $pass) || print "Connect to
+ MYDB fail: $!";
#Here the SQL will not contain the values. The values (@array_accnumbe
+r) are passed in during each execution.
#Instead of actually putting values in the sql,placeholders (?) are us
+ed instead. 
#Then the statement can be reused a bunch of times with different data
+ sets.
#It has a number of advantages with regards to security, performance, 
+and reusability.
my $p_str = join ',', ('?') x @array_accnumber;
print "<br><font color=navy><b>L 1437 - \$p_str - @array_claim</b></fo
+nt><br>";
$sql= "SELECT C58MASTER.CCLM, C58MASTER.CLIN FROM C58MASTER  WHERE C58
+MASTER.CCLM IN ( $p_str ) AND C58MASTER.CLIN=$X_LINE ";
my $sth = $dbh->prepare( $sql );
$sth->execute( @array_claim )|| die $sth->errstr;
while (my $pointer = $sth->fetchrow_hashref){

#more code here...till I can use RETURN of the result data found...

}
$sth->finish;
#done
[download]

But instead this code is working very slow and I am trying to optimize it by doing something to improve speed when processing this sub routine.
Thank you, and I hope I explained better what I am looking for.