D:\tmp>del id,name,position D:\tmp>perl -lanE "if (@FH) {print $_ shift @F for @FH} else {open $FH[$x++], '>', $_ for @F}" data.txt D:\tmp>type data.txt, id,name,position data.txt id name position 1 Nick boss 2 George CEO 3 Christina CTO id 1 2 3 name Nick George Christina position boss CEO CTO