use strict;
my $str = '<div id="Content">
<p>1</p>
<h2>1</h2>
<h2>2</h2>
</div>';
my $regex = qr/(<.*?>)/p;
my $subst = '<span>$1</span>';
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