Here's the deal - your are breaking all kinds of rules.
Not the rules you are suppose to break either.

USE STRICT!!

Having said that, here is my interpretation of your code. I took the liberty of only allowing unix style paths in the list file - they do not contain trailing slashes.

use strict;
use IO::File;
use File::Find;
use File::Copy;

&USAGE,exit unless my ($file,$list) = @ARGV;

#open data for user file
my $LIST = new IO::File($list)  or die "Cannot open user : $!\n";
my @DIR  = <$LIST>              or die "List file is empty!\n";
$LIST->close;

foreach my $target (@DIR) {
    chomp $target;

    find sub {
        return if /^\./;

        if (-f) {
            print "cp $_ $target/$_\n";
            #copy($_,"$target/$_");
        }
        elsif (-d) {
            print "mkdir $target/$_\n";
            #mkdir("$target/$_",0711);
        }
    }, $file;
}       

sub USAGE {
    print "Usage: perl sendfile.pl <file(s)> <group list>\n"
}
[download]

But alas, it does not work. The problem is remembing what path to copy to - File::Find will handle recursing into the source directory, but how do you maintain a synchronized recursing into the target directory?

So, since I can't solve your problem I will re-ask the monks:

What is the best way to mirror a directory tree using Perl?

Jeff

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