#!/usr/bin/perl -w

# replace.pl

use strict;

my $i = 1;

my $file = shift or die;
open FILE, $file or die;

while (<FILE>) {
	# Put your replacement regex(es) here
	if ( ($i % 2) == 0 ) { s/^/<tr bgcolor="#ccccff"><td>/; }	
	else { s/^/<tr><td>/; }
	s/\t/<\/td><td>/;
	s/$/<\/td><\/tr>/;
	$i++;
	print $_;
}