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$str = 
 qq~This <b>contains</b> both text and <a href="http://www.w3c.org">ht
+ml</a>.~;

$str = qq~This <1>contains<2> both text and <3>html<4>.~;

...
    3 => 'a href="http://www.w3c.org"',
    4 => '/a'
    }

$str =~ s|<(\d+)>|<$$html{$1}>|g;