use strict;
use warnings;

use Test::More tests => 1;

my $have = 'foo

bar';
my $want = 'foo<br /><br />bar';

$have =~ s/\n/<br \/>/;

is $have, $want; 
my @data=split(/\n/<br \/>/);

  foreach my $have (@data) {
    $want = $have;
  }