$message_body =~ s/=([ 0-9A-Fa-f ]{2})/chr(hex($1))/ge;
     $message_body =~ s/=\n//g;
     $message_body =~ s/=3D/=/g;
     $message_body =~ s/>/>\n/g;

##</code><code>##

http://www.foo.com/bar.pl?aid=3D2744&bid=3D&cn=3DOM=
Ddemo2&rid=3D0