use strict;
my $str = 'content example <abbr variable-title="notepad 1">data <abbr variable-title="notepad 2">sample value </abbr>sample conten</abbr> <abbr variable-title="notepad 2">sample value </abbr>';
my $regex = qr/<abbr>(\S.*?)<\/abbr>/ip;
my $subst = '<span class=\'notranslate\'>$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