my $line = <DATA>; 
 
while(my $line = <DATA>) { 
	 $line =~/(.+wav)$/; 
	 	       
		  copy ("$1", "$"); 
 } 
 
__DATA__ 
audio.wav 
sample.wav

#!/usr/bin/perl 
use strict; 
use warnings; 
use File::Copy; 
 
my @file_list = glob ("./old/*.wav"); 
chomp @file_list; 
foreach my $old_file (@file_list) { 
     my $new_file = $old_file; 
     $new_file =~ s{/old/}{/new/}; # these two code lines could be made into one, but it is probably clearer this way for a beginner 
     print "copying $old_file to $new_file \n"; # useless for the program, just information displayed to the user (may also help debugging) 
     copy ($old_file, $new_file) or die "File $old_file cannot be copied to $new_file $! \n"; 
}