foreach $file (@files) {
	$file_new = $file;
	   	open(IN, $file_new);
	  
	$content = <IN>;
	
	$content =~s/xhtml/wml/g;
	#...do lots more swopping here...

	$content =~s/<h1>/<p><b>/g;

	# now i want to replace /textarea/ below with /input/ and also take /<%bar%>/ and put it into /foo/
	# trying something like this- doesn't work 

	while ($content =~ m/\(<textarea.*?>\)/sg) {
	    my $match = $1; $match =~ s/\n//g;
	    print " MATCH   $match\n";
	
	
	    if($bar=~m/<%*?%>/){
		$foo =~ m/foo/;
		$value_of_bar = $bar;
		# how to get $bar into $foo?
		$content =~ s/$foo/$bar/g;
		}
	}

# write $content to file
open(OUT, ">$ARGV[1]/$file_new") || die "cannot open $ARGV[1]/$file_new";
	print $content;
	print OUT $content;