use strict;
my $str = '"I do not know; but, whatever it is, it will be sunk before night. In any case, it is better to perish with it, than be made accomplices in a retaliation the justice of which we cannot judge."\\n"That is my opinion too," said Ned Land, coolly. "Let us wait for night."';
my $regex = qr/(?<=(?:^|[^\\])(?:\\\\)*)(([`'"])(.*?(?:[^\\](\\\\)*|$)(\2|$)))/p;
my $subst = '<span>$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