here is a quickie if the file is broken up by spaces. I am not wildly happy with it, because you have to assume that sharename and type don't have spaces in them. hell, I tried, it works, it just ain't the best.:)

use strict;

while(<DATA>){
              if($_ =~ /^\s+(\S+)\s+(\S+)\s+(.+)\s+$/){
                    print "$1\t$2\t$3\t\n";
              }
}
__DATA__
        Sharename      Type      Comment
        ---------      ----      -------
        IPC$           IPC       Remote IPC

        Server                   Comment
        ---------                -------
        STUFF                    Stuff
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