Many thanks to chromatic btrott and even BBQ. My partner is still having trouble and so sends along this message
Yes I can print() to $mailer but I cannot write() to it. Here are the errors.
Write on closed filehandle at ./format_eg.pl line 77.
Write on closed filehandle at ./format_eg.pl line 78.
Lines 77 and 78 are the two write statements in the code below. The code works on STDOUT and a normal file. Here is the code.

sub Write_Data{

format STDOUT =
@<<<<<<<<<<@<<<<<<<<<<<@<<<<<<<<<<<<@<<<<<<<<<<<<<<<<<<<<<<
shift(@printrows), shift(@printrows), shift(@printrows),
shift(@printrows)
.

    my $To =    'dvmrgn@home.com';
    my %mail_header = ('To', $To,
                        'From', 'webmaster@onlinerenter.com',
                        'Subject', 'Test of New Clients Report');

    my $mailer = new Mail::Mailer 'smtp',
Server=>'smtp.telusplanet.net';
    $mailer->open(\%mail_header);
    my $ofh = select($mailer);
    $~ = "STDOUT";
    write ;
    write ;
    $mailer->close;
    select($ofh);
} # End of write_data
[download]

Please thank everyone for their help and I hope someone has an insight to it.
There endeth the q uestion. TIA
Tony