Shell Programming and Scripting

 do
 folder=${line%}
 echo "$folder $USER
 done < list.txt

folder1
folder2
folder3

Tom

folder1 Tom
folder2 Tom
folder3 Tom

Tom
Harry
Sally
Joe

folder1 Tom
folder2 Tom
folder3 Tom
folder1 Harry
folder2 Harry
folder3 Harry
folder1 Sally
folder2 Sally
folder3 Sally
folder1 Joe
folder2 Joe
folder3 Joe

do
 folder=${line%}
      user=${line%}
      echo "$folder $user.txt
 done <user.txt
 done < list.txt

for a in $(cat /tmp/folders); do
        for b in $(cat /tmp/users); do
                echo $a" "$b;
        done;
done

while read -u 3 -r groups.txt && read -u 4 -r folders.txt; do
		group={$line%}
		folder={$line%}
		  echo  "$folder $user"
done 3<list1..txt 4<list2.txt

[jeff@server:/home/jeff/test]> ./for.ksh >> for.out
[jeff@server:/home/jeff/test]> cat for.out
P.P..Pfolders.txtProups.txt P.P..Pfolders.txtProups.txt
[jeff@server:/home/jeff/test]>