my $line = <<'END'
<item name="pdf_link">
           <value>http://www.yahoo.com</value>

</item>
END
;
if($line=~m/(.*)(\<item name\=\"pdf_link\"\>\s*\<value\>)(.*)(\<\/value\>)(.*)/i){

	print "3: $3\n";
	
} else { print "No match\n"; }
__END__
3: http://www.yahoo.com