hi, Try out this one.

open(DATA,"sample.txt") or die $!;
while( $line=<DATA> ) {
$line=~s/<(\w+)>/\{$1\}\n/g;
$line=~s/<\s(\w+)>/\n\{$1\}\n/g;
$line=~s/<\/\w+>//g;
print $line;
}
[download]