Hi pg,
I like your reply and it works fine. There is one problem. my input file is about 30 MB and I don't want to store the entire thing in memory as that may create problem.
So

my @in = <IN>;
[download]

is not a good option for this case. Also Since I have to parse further, I would like to have 1 items added.At what point I would add that?

$key = foo_item
$value = bar_items
process($key,$value)

Thanks
Artist