How about using Symbol:

    use Symbol;
    my $N = 15;
    my @FH;
    for my $i (0..$N-1) {
        my $fh = gensym;
        open $fh, ">$i.txt" or die "Can't open $i.txt: $!";
        push @FH, $fh;
    }
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Now all of your filehandles are in @FH, and you can loop through there and do what you will with them. Will this work for you?

Note that in Perl 5.6.0 you can just do:

    open my $fh, ">$i.txt" or die "Can't open $i.txt: $!";
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And it Just Works. You could then take out the 'use Symbol' and 'gensym' bits.