#!/usr/bin/perl
use strict;
use warnings;
my $tag;
my $output;
my $fh;

while (<DATA>)
       {
         chomp;
           s/\^[A-Z]//g;
s/[\cA-\cZ]/ /g;
         s/\s*$//g;
         s/\s+/ /g;
         s/<(.+)>\n/<$1>/g;
         s/<\/(\w+)>/<\/$1>\n/g; # Add the new line at the end of each
+ tag
         s/<.+><.+>//g; # Delete the empty tags

        if(/^<(\w+)>$/)
                {

                  $fh = xml_output($output, $tag, $fh);
                  $output = "";
                  $tag = $1;
                 }
                else
                 {            # not a {TAG} line
                   next unless($tag);
                   next if(/^\s*$/);
                   next if(/^$/);
                chomp;
                   $output .= ($output) ? " $_" : "<$tag>$_";
                 }

        } # End of While loop
$fh = xml_output($output, $tag, $fh);

sub xml_output
  {
    my ($output, $tag, $fh) = @_;
    if($output) {
        if($output =~ m/<ID>(.*)<\/ID>/) # Store the value of StoryId 
+for the filename
        {
            if($fh) {
                close($fh);
            }
         open($fh, '>', "$1.xml") or die "$1.xml: $!";
         print $fh "<?xml version=\"1.0\" encoding=\"UTF-8\"?>\n";
         $output =~ s/<(.+)>\n/<$1>/g;
         print $fh "$output\n";
        }
                }
    return($fh);
  } # End of sub srout

__DATA__
<Root>^M
        <ID>3592467</ID>^M
        <P>World War II vets need Social Security</P>^M
        <type>LETTERS</type> <word>FINANCE</word>     ^M
        <Text>
The majority of World War II vets, which includes me, who are still li
+ving are on Social Security
</Text>^M
</Root>^M
[download]

use xml_pp