file1
      file2
##</code><code>##

 foreach (@array) {
                       parXML($_);
                             }

##</code><code>##

sub parXML {

    my $file = shift;
    #print "$file\n";
    my $twig=XML::Twig->new(twig_handlers => {IP_ADDRESS => \&ip, COM=>\&co});
    $twig->set_pretty_print('indented');
    $twig->parsefile($file);

    sub ip {
        my($twig, $ip)= @_;
        print "Target:".$ip->text."\n";
        twig->print;
        $twig->purge;
    }

    sub co {
        my($twig, $co)= @_;
        $co->print;
        print "\n\n";
        $twig->purge;
    }
}

##</code><code>##

 
<REP>abc</REP>
 <ING>ip</ING>
 <IP_ADDRESS>192.168.67.16</IP_ADDRESS>
 <COM>
<DS>
<N>1</N>
</DS>
</COM>
<LIST>ac</LIST>

##</code><code>##

 
<REP>ab</REP>
 <ING>ip</ING>
 <IP_ADDRESS>192.168.67.110</IP_ADDRESS>
 <COM>
<DS>
<N>5</N>
</DS>
</COM>
<LIST>gn</LIST>

##</code><code>##

<IP_ADDRESS>192.168.67.16</IP_ADDRESS>
 <COM>
<DS>
<N>1</N>
</DS>
</COM>

##</code><code>##

<IP_ADDRESS>192.168.67.110</IP_ADDRESS>
 <COM>
<DS>
<N>5</N>
</DS>
</COM>