Thanks for the info! Here's what i ended up doing using Text::CSV_XS

  while(!($csv->parse($line)) || $csv->fields < $COLUMNS) {
    $line =~ s/\r//g;
    $line =~ s/\n$/=0D=0A/;
    $line .= <IN>;
  }
[download]

So while it's an invalid line (csv->parse) or the number of fields (csv->fields) isn't equal to the number of colums... it just keeps grabbing lines.

Thanks again!