my $xml = "<tbody>one\ttwo\tthree</tbody>\n"x5;
$xml =~ s#<tbody>(.*?)</tbody>#${TableBody(\$1)}#gies;
print $xml;

sub TableBody
{
    my $line_ref = shift;
	my $return_xml;

	foreach my $thing (split(/\t/, $$line_ref)) {
		$return_xml .= "<entry><para>$thing</para></entry>";
	}
	return \"<row>$return_xml</row>";
}