These are the days.$
    $
    $
    $
    $
    These are the days.$
    $
    $
    $
    These are the days.$


##</code><code>##

    #!/usr/bin/perl -00n

    s/\n/\$/g;
    print "<$_>\n";

    __END__
    Prints:
    <These are the days.$$>
    <These are the days.$$>
    <These are the days.>