in reply to ASCII in regex

You need to escape the <BR> tags in your post, otherwise they don't get displayed. Replace the opening < with &lt;.

As for your question, you should be able to do something like:

$text =~ s/\n/<BR>/g;
--
<http://www.dave.org.uk>

European Perl Conference - Sept 22/24 2000, ICA, London
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