Well here's my attempt.

local $/;

open(INPUT, shift) or die "Unable to open input file: $!\n";
$input = <INPUT>;
close INPUT;

@input = split /=+\n/, $input;

foreach $count ( 1 .. $#input )
    {
    open(OUT, ">$count.txt") or die "Unable to open output file: $!\n"
+;
    print OUT $input[$count];
    close OUT;
    }
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$count is set to start at 1 to disreguard the first array element (assuming the first line of the file is a delimeter line). It's not the most memory efficient, but it seems to do the trick. -Moo