Wrong decoding ?

Hi ! I'm using a form2mail similar script:

Decoding URL Data:

     $buffer = $ENV{'QUERY_STRING'};
     @pairs = split(/&/, $buffer);

     foreach $pair (@pairs) {
       ($name, $value) = split(/=/, $pair);
       $value =~ tr/+/ /;
       $value =~ s/%([a-fA-F0-9][a-fA-F0-9])/pack("C", hex($1))/eg;
       $value =~ s/~!/ ~!/g;
       $FORM{lc($name)} = $value;

...

Sending it:

$mfile = $securescpath."mail$$$$$.tmp";
open (mail, ">$mfile") or &critfehler ('Interner Fehler beim Absenden der Bestellung.');

print mail "Kundenbestellung (Auftrag) / Bestaetigung:\n\n";
print mail "Warenkorb:\n";


Ok, so far it works but "ö" "ß" "ä" "@" and so on are shown as e.g. "@" %40

Why ???? I already decoded the URL. This happens in Netscape and Outlook !

regards
ItsMe