#!/usr/bin/perl -w
use strict;

use File::Find;
my $result = "result.txt";
my $dir = "C:\\test\\";

my @files=findFiles($result,$dir);

print join("\n", @files),"\n";

sub findFiles {
  my $file=shift;
  my @dirs=@_;

  open (my $fh, "<", $file);
  while(my $regexp=<$fh>)
  {
    chomp ($regexp);
    find(sub {
        push( @found, $File::Find::name ) if ($_ =~ /$regexp/);
    }, @dirs);
  }
  close $fh;
  return @found;
}