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$values = "'abc', 'dec'f', ''ghc''" ;
$sql = "INSERT INTO SOME_TABLE ($columns) VALUES($values) ;

'abc' 'dec\'f' '\'ghc\''

$insert =~ s/(?<!^)'/\\'/g ; # gives: 'abc\' \'dec\'f\' \'...
# and I tried:
$insert =~ /s(?<!\s)'/\\'/g ; # gives \'abc\' 'dec\'f\'...

$insert =~ s/(?<!\s)'|(?<!^)'/\\'/g ; # wrong result :(
$insert =~ s/(?<![^\s]/\\'/g ; # nope again