My answer assumes that the first fields will never be empty (that is, a pipe being the first character in a line is a sign that there's been a break in the record. 
do {  
    local $/=undef;
    $_=<DATA>;
    ~s~\n\|~\|~g;
    print;
}

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In reply to Re: Regular Expression help, MS Access Pipe delimited export gone bad by boo_radley
in thread Regular Expression help, MS Access Pipe delimited export gone bad by silent11

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