my $headers = { locations => ['USA', 'UK'], departments => ['pers', 'dev','sales'], gender => ['m', 'f'] }; __END__ The ultimate goal will be USA UK ---------------------------------- --------------------------------- pers dev sales USA pers dev sales UK -------- ------- --------- ------- -------- ------- --------- ------ m f pers m f dev m f sales m f USA m f pers m f dev m f sales m f UK - - --- - - --- - - ----- - - --- - - ---- - - --- - - ----- - - -- a b c d e f g h i j k l m n o p q r s t u v w x