I must agree with rinceWind, I don't see the need for linked lists in your example.

For further reference, chapter 3 of Mastering Algorithms with Perl explains how to implement linked lists in Perl. The following code is an example out of the book:

#!/usr/bin/perl

$list = $tail = undef;

foreach (1..5) {
    my $node = [ undef, $_ * $_ ];
    $list = undef;
    $tail = \$list;
    foreach (1..5) {
    my $node = [ undef, $_ * $_ ];
    $$tail = $node;
    $tail = \$node->[NEXT];
    }
}
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