I tried as follows..

$string = "select * from EMP where EMPNO=&eno and DEPTNO=&dno and JOB=
+&job";

@arr = split('\s+',$string);
foreach $i (@arr)
{
    if($i =~ /\&/g)
    {
        @arr1 = split('&',$i);
        print $arr1[0]."\n";
    }
}
[download]

its working fine..Thanks a lot for the support pals !! :)