As an alternative to btrott's example using Symbol to create file handle references, you can also use IO::File to help you create n filehandles and push them onto an array:

#!/usr/bin/perl -w

use strict;
use IO::File;

my @file_handles;

foreach my $number (0..100) {
  my $fh = IO::File->new("> $number.txt")
    or die "Could not open file $number.txt: $!";
  push @file_handles, $fh;
}
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