With the Symbol module, you can use gensym() to create a new, anonymous typeglob. Since that's the customary way to get at a filehandle, you can do something like this, to create an array of anonymous filehandles:

#!/usr/bin/perl -w

use strict;
use Symbol;

my @handles;
for (1 .. 2) {
    my $fh = gensym;
    open $fh, "test$_";
    push @handles, $fh;
}

foreach my $handle (@handles) {
    print while (<$handle>);
    print "---\n";
    close $handle;
}
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In a production environment, I wouldn't use a symbolic reference to a filename like I do in the first loop, but this is just an example.