#!/usr/bin/perl
use warnings;
use strict;
use HTML::TreeBuilder;

my $root = HTML::TreeBuilder->new;
$root->implicit_tags(0);
$root->parse_file( \*DATA );

foreach my $td ( $root->look_down( _tag  => 'td' ) ) {

    my $td2   = $td->clone();
    my $merge = HTML::TreeBuilder->new;
    $merge->implicit_tags(0);

    next unless ( scalar $td2->content_list > 2 );

    my @anchor=(); my $href='';
    foreach my $a ( $td2->look_down( _tag => 'a' ) ) {
        push( @anchor, $a->as_trimmed_text() );
        $href = $a->attr('href');
    }
    print qq(N=$href\t),join(' ', @anchor),qq(\n);

    $merge->unshift_content(
        [ 'a', {'href'=>$href}, @anchor ], );

    $td->splice_content( 1, 2, $merge );

    $merge->delete();

}

print $root->as_HTML( undef, "  " );
$root->delete();
exit( 0 );

__DATA__
<table>
  <tr>
    <td><a href="/a.shtml">OK</a></td>
    <td>OK, too 1</td>
    <td><a href="/parta1.shtml">parta1</a>
    <a href="/parta2.shtml">parta2</a></td>
  </tr>
  <tr>
    <td><a href="/c.shtml">OK</a></td>
    <td>OK, too 2</td>
    <td><a href="/partb1.shtml">partb1</a>
    <a href="/partb2.shtml">partb2</a></td>
  </tr>
</table>