If you really need a linked list (ie, the usual suspects in the Perl tool-kit won't do), take a look at chapter 6.1 in Higher Order Perl, by M. J. Dominus. There is a full exposition on how to build a linked-list structure, lazy methods for manipulation of the structure, and a 'real-world' example (section 6.2.1 -- "A Trivial Stream") that shows a link-list in use.