#!/usr/bin/perl -w
# Recurse directories to find .txt files

use strict;
use File::Find;

my $file = '';
my $dir  = '';

@ARGV = qw(.) unless @ARGV; # current dir unless otherwise specified

$dir = shift @ARGV;

sub process_file {
           return unless -f;        #skip directories
           $file = $_;
           if ($file =~ m/\.(txt)/si) {
               # do stuff here
	       } 
}

find(\&process_file, $dir);