> $foo->{$i} = [ @record ];

You're creating 14000 arrays, and references to them (refs take up space
too!).  That's where the memory is going.

See if you can use a more efficient data structure.  For example, it
takes less space to make 4 arrays with 14000 entries in each than to
make 14000 arrays with 4 entries each.  There is some discussion of this
in the Advanced Perl Programming book, and probably some CPAN modules
that can help.

- Perrin

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