SCRIPT:

#!/usr/bin/perl -w

$FFILE = "testlist.txt";

open SONG, $FFILE or die "NO GO ($!)";
foreach (<SONG>) {
        chomp;
        push(@holdit, $_) if $_ =~ /Directory of/ || $_ =~ /\.mp3/;
};

$count=0;
DIR: foreach (@holdit) {
$count++;

        if (($_ =~ /\w*\s\w*\s\w:\\\w*\\\w*\\(\w*\s?\w*)\\(.*)/) && ($holdit[$count] !~ /Directory of/)){
                print "\nGENRE:$1     TITLE: $2\n";
        }
        elsif ($_ =~ /mp3/) {
                $SONG=substr($_,39);
                print "SONG:$SONG\n";
        }

}

SAMPLE OUTPUT:
GENRE:Rock     TITLE: Pink Floyd - Delicate Sound of Thunder\Disc 1
SONG:01 - Shine on You Crazy Diamond.mp3
SONG:02 - Learning to Fly.mp3
SONG:03 - Yet Another Movie.mp3
SONG:04 - Round and Around.mp3
SONG:05 - Sorrow.mp3
SONG:06 - The Dogs of War.mp3
SONG:07 - On the Turning Away.mp3

GENRE:Rock     TITLE: Pink Floyd - Delicate Sound of Thunder\Disc 2
SONG:01 - One Of These Days.mp3
SONG:02 - Time.mp3
SONG:03 - Wish You Were Here.mp3
SONG:04 - Us And Them.mp3
SONG:05 - Money.mp3
SONG:06 - Another Brick In The Wall, Part Ii.mp3
SONG:07 - Comfortably Numb.mp3
SONG:08 - Run Like Hell.mp3

GENRE:MY GROUP     TITLE: MY ARTIST - MY ALBUM
SONG:02 - MY SONG.mp3

$recordHash{"Rock"}{"Pink Floyd - Delicate Sound of Thunder\Disc 1"} = \@arrayOfSongs;

foreach $genre (sort(keys(%recordHash))) {
  foreach $album (sort(keys(%{$recordHash{$genre}})))
    print "$genre - $album";
    # handle the array that $recordHash{$genre}{$album} is pointing to here.
  };
};