Yes, you can do this with Perl, but if you have "well-behaved" text files, you may not have to write a program at all.
If by "SQL7" you SQL Server 7, look at the data import tools that come with it (look under "DTS"). Importing CSV files into the database can be done very easily with the tools there. Even if you meant some other platform, it will probably still have tools.
Where you may need to write a program is if the files are not "clean". (By that I mean they don't quote embedded commas and such.) In which case you'll have to resort to writing your own program, using some of the modules stephen has outlined above.
