$file = 'test.csv';
open (IN,"<$file");
@data = <IN>;
close (IN);
$base = '<table border=1>';
for (0..$#data) {
@gyo = split(/\,/, @data[#_]);
$base.='<tr><td>';
$base.=join("</td><td>", @gyo);
$base.='</td></tr>';
}
$base.='</table>';