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<TABLE>
<TR>><TH></TH><TH>Breakfast</TH><TH>Lunch</TH><TH>Dinner</TH></TR><TR>
+<TH>Fruit</TH><TD>Banana</TD><TD>Orange</TD><TD>Apple</TD></TR><TR><T
+H>Meat</TH><TD>Bacon</TD><TD>Baloney</TD><TD>Burger</TD></TR><TR><TH>
+Beverage</TH><TD>Coffee</TD><TD>Soda</TD><TD>Beer</TD></TR>
</TABLE>

bob_fruit_breakfast       carol_fruit_breakfast
bob_fruit_lunch           carol_fruit_lunch
...
bob_beverage_breakfast
bob_beverage_lunch          and so on....
bob_beverage_dinner

use HTML::TableExtract;
$te = new HTML::TableExtract (headers=>[qw(Breakfast Lunch Dinner)]);
...
          print join(',', @$row), "\n";
               }
}