#!usr/bin/perl -w 
use strict;
use Data::Dump qw(pp);

my %data;
foreach (<DATA>)
{  
  next if (/^\s*$/); #skip blank lines
  
  my ($str, $date) = m/^#RD(.+)?#OE.+?(\d+)/;
  push @{$data{"$str"."txt"}},"OE#$date";
}

print pp \%data;

=Prints
{
  "#,3004,,,,,N,MANS.20111011.2,txt" => ["OE#284110217106"],
  "#,3023,,,,,N,MANS.20111011.2,txt" => ["OE#284110161544", "OE#284110
+161544"],
}
=cut


__DATA__
#RD#,3023,,,,,N,MANS.20111011.2,#OE#,CR,N,284110161544,,Y,MANS,2011101
+1064839000,20111011~1M9LQV49HM
#RD#,3023,,,,,N,MANS.20111011.2,#OE#,CR,N,284110161544,,Y,MANS,2011101
+1064839000,20111011~1M9LQV49HM,20111011064925000,20111011~1M9LQV49Ho,
+,,20111011064925000
#RD#,3004,,,,,N,MANS.20111011.2,#OE#,RT,N,284110217106,,Y,MANS,2011101
+1065244000,20111011~1J6Q7ETYXH,,20111011~1J6Q7ETYXH,NVMI,201110110652
+44000,2324,E
[download]

thank you very for you reply.
while ia m running this code it is giving me some error which is
Use of uninitialized value $str in string at test2.pl line 13, <DATA> line 8968. Use of uninitialized value $date in concatenation (.) or string at test2.pl line 13, <DATA> line 8968. Use of uninitialized value $str in string at test2.pl line 13, <DATA> line 8968. Use of uninitialized value $date in concatenation (.) or string at test2.pl line
i am not able to understand.

what you describe would be a symptom of say a blank line at the end of the DATA section although I'm not sure how you get to line 8968! The code should skip blank lines and this shouldn't matter.

I just ran the code here again. Download and run it verbatim.

open my $INFILE, '<', 'myfile';
my $number = 0;

while ($INFILE){
  $_ =~ m/\#RD\#(.*?)\#OE\#/;
  my $number++;
  open my $OUTFILE, '>', "outfile$number";
  print $OUTFILE $1;
  close $OUTFILE;
}
close $INFILE;
[download]

??. don't understand this. Could you explain better what do you want to do?

thank you very much for your kind reply.
actually i want to pick data between #RO# and #OE# use this data as name of output file for example in give data individual file generated will be
1. "3023 N MANS.20111011.2.txt"
2. "3004 N MANS.20111011.2.txt" inside this newly generated file i want to write data after #OE# till newline like in file eg. "3023 N MANS.20111011.2.txt" data should written "#OE#,CR,N,284110161544,,Y,MANS,20111011064839000,20111011~1M9LQV49HM"

one more thing which i need to do is if output file having same name like
"3023 N MANS.20111011.2.txt"
3023 N MANS.20111011.2.txt
the data come inside single file. appreciate for you help.

You can create a filename with "," and spaces inside, but I don't recommend this. You should replace all "," in the first chain (i.e by "_") before passing this as a filename.

A more formally defined parser system such as Parse::RecDescent might be useful here.

In essence, systems like these let you define a grammar which stipulates the valid constructs in the file, and what is to be done as each construct is recognized.   The parser is constructed and executed on-the-fly by code that is known to be highly reliable.