use strict; use warnings; use XML::Rules; my $parser = XML::Rules->new( rules => [ _default => 'raw', item => 'as array', orderedlist => sub { delete $_[1]->{_content}; # remove the whitespace for (my $inst = 1; $inst <= @{$_[1]->{item}}; $inst++) { push @{$_[1]->{_content}}, "\n", [inst => "\t$inst.\t"], [item => $_[1]->{item}[$inst-1]]; } push @{$_[1]->{_content}}, "\n"; delete $_[1]->{item}; return $_[0] => $_[1]; } ], style => 'filter', ); $parser->filter(\*DATA); __DATA__ Content Text1 Text2 Text3 Text1 Text2 Text3 Text4