#!/usr/bin/perl -w
use strict;
use DBI;
use DBD::Sybase;

my $dbh = DBI->connect("dbi:Sybase:server=XXXX;database=XXXX", "USER","PASSWD")
        or die "Failed to connect to the database!";

my $sth = $dbh->prepare( qq{ SQL statement } );
$sth->execute();

my @column_headings = @{$sth->{NAME}};

while (my @row = $sth->fetchrow())
{
    # Data elements $row[0] ... $row[-1]
    ...
}

$sth->finish;
$dbh->disconnect;