#!D:\perl\bin\perl 
use File::Copy;

$listFile = "list.txt";

open(LIST, $listFile) ||
  die "Cant open $listFile : $!";
while(<LIST>) {
  copy("\\\\$_\\c$\\testtxt.txt,C:\\resologs,");
}
close(LIST);
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As ichimunki said in (ichimunki) Re: copying files with system(), you can just use regular unix type pathes such as copy("/testtxt.txt", "/resologs/");, to avoid having to escape the path for windows.

update:
Taken from CB: <tye> copy("file1,file2") is not the same as copy("file1","file2")