use strict;
my $str = ',545(Users),66049(CONSOLE LOGON),11(Authenticated Users),4095(CurrentSession),66048(LOCAL)';
my $regex = qr/,(\d+)\(([^)]+)\)/mp;
my $subst = '\'\\2\',\\1\\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