use strict;
my $str = 'test2=5
test=39&test2=4&test3=10';
my $regex = qr/^([^=]+)=(\d+)\n(.*?)\1=\d+/p;
my $subst = '$3$1=$2';
my $result = $str =~ s/$regex/$subst/r;
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