The Barest of Modules

package Sample::Module;
use strict;

BEGIN{
  use Exporter ();
  use vars qw ($VERSION @ISA @EXPORT @EXPORT_OK %EXPORT_TAGS);
  $VERSION     = 0.01;
  @ISA         = qw (Exporter);
  @EXPORT      = qw ();
  @EXPORT_OK   = qw ();
  %EXPORT_TAGS = ();
}

#Everything else goes here

1;
__END__

package gives the name of the module

The filename would be Sample/Module.pm and the Sample directory will live in one of the directories listed in @INC

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