use strict;
my $str = '5067235721 24-FEB-16
5067245417 24-FEB-16
5067212004 10-FEB-16
5067148322 22-FEB-16
5067148330 19-FEB-16
5067148349 17-FEB-16
5067148357 17-FEB-16
5067148365 18-FEB-16
5067148373 17-FEB-16
5067148284 23-FEB-16
5067148292 23-FEB-16
5067148306 23-FEB-16
';
my $regex = qr/^(\w+)\s+([\w-]+)$\n/mp;
my $subst = ' select \\1, to_date(\'\\2\') from dual;\\nunion\\n';
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