See http://www.w3.org/TR/html401/struct/links.html for a description of links in HTML 4.01 documents.

Update:

If you are using CGI then you can:

print $q->p (
    "This is a paragraph including a link: ",
    $q->a({href=>"http://perlmonks.org/index.pl?node_id=623101"},"Samp
+le link"),
    " to the node containing this sample."
    );
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