use strict; 
use warnings; 

my $line = qq{Test #1 'Show me Waynes world','Jennys Basketball shoes'\n};
$line =~ s/(?<!\\)(['"]).+?(?<!\\)(['"])/$1SSS$2/g;
print $line;

$line = q{Test #2 'Show me Wayne\'s world','Jenny\'s Basketball shoes'} . "\n";
$line =~ s/(?<!\\)(['"]).+?(?<!\\)(['"])/$1SSS$2/g;
print $line;

__END__

Test #1 'SSS','SSS'
Test #2 'SSS','SSS'