Thanks for all the responses. As noted in a post above, I am trying to 
place the headers at the beginning of each split file. Should have 
mentioned that earlier. Also, regarding the above responses, I am 
working on a Windows system, hence not being able to use nice shell 
scripts.

Anyway, I seems that my logic was on the right track, the use of ugly 
counters just made my inner-rubyist upset. Thanks for all the feedback, 
I will take a look and reading/writing the files using the File object 
as opposed to the CSV object. In fact, I didn't even think about that. 
In previous scripts I had been accessing the CSV fields individually 
but, as it is unnecessary here, I will toy around with performance gains 
using File object.

Speaking of performance, using the code I've described seemed to be 
quite slow. This is understandable based on the fact that the input file 
has 1 million+ records, however I was wondering if I would see 
performance gain by using File objects as opposed to CSV objects. Also, 
any other tips on increasing the performance of this code would be 
helpful.

Again, thanks for all the responses. I am continually impressed by the 
attitude and intelligence of this community.

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