Perl/unix script to convert a fixed width file to a tab delimited file

Hi all,
I have a situtation here. We have a script that reads two
delimited (comma or tab or pipe or semicolon or any other) files and
compares them returnig the list of records/rows unique to file1,
unique to file2 and the mismatches records.
Now, we also have to get this going for fixed width files. I
know that the inbuilt excel tool, Text to columns, does this. However
we need to get this process automated on the unix box.
Any suggestions? If someone can help me with the scipt itself,
that'll be awesome.


Thanks a lot.

Regards
Srikant

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