use strict;
my $str = 'header1|header2|header3
"ID001"|"""TEST"""|"
TEST TEST TEST"|"TEST 4"
"ID002"|"TEST"|"TESTTESTTEST"|"TEST 5"';
my $regex = qr/[\r\n]^([^"])/mp;
my $subst = '$1';
my $result = $str =~ s/$regex/$subst/rg;
print "The result of the substitution is' $result\n";
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for Perl, please visit: http://perldoc.perl.org/perlre.html