#!/usr/bin/perl

my @filehandles;
#make array of 10 file handles
for($i=0; $i<10; $i++)
{
    #localize the file glob, so FILE is unique to
    #	the inner loop.
    local *FILE;
    open(FILE, ">file$i.txt") || die;
    #push the typeglobe to the end of the array
    push(@filehandles, *FILE);
}

$count=0;
#loop through the file handles.
#   treat $file as a normal file handle
foreach $file (@filehandles)
{
    print $file "File $count";
    close $file;
    $count++;
}