Here's some code I use to replace carriage returns with the HTML break tag. I use this method to replace all sorts of special characters, due to it's being easy to work with. You should be able to put whatever you want in the string variables.

I'm sure there's a more elegant way to do it, though :)

my $p1 = chr(10);    
my $q1 = "<BR>";    
$line =~ s/$p1/$q1/g;
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Trek