Hi, Just try this

@year = ('2001', '2002', '2003', '2004');
$~ = "years";
write;
 
format years =
====================================
@<<<<<<    @<<<<<<   @<<<<<<   @<<<<<<   
@year
====================================
.
 
format design =
@<<<<<<   @<<<<<<   @<<<<<<   @<<<<<<   
@arr
.
 
while (<DATA>) {
      
@arr = split(/\t/, $_);

$~ = "design";
write;
}

 
 __DATA__
yr_01    yr_02    yr_03    yr_04
yr_01    yr_02    yr_03    yr_04
yr_01    yr_02    yr_03    yr_04
yr_01    yr_02    yr_03    yr_04
yr_01    yr_02    yr_03    yr_04


output
**************

====================================
2001       2002      2003      2004
====================================
yr_01     yr_02     yr_03     yr_04
yr_01     yr_02     yr_03     yr_04
yr_01     yr_02     yr_03     yr_04
yr_01     yr_02     yr_03     yr_04
yr_01     yr_02     yr_03     yr_04
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