Hai friend,

          can you help me to do this also please..

<p>&lt;toc&gt;</p>                                             <contents>
<p>[space][any-text]$$[any-text]</p>    to    <entry2><secname>[any-text]</secname> <pageno>[anytext]</pageno></entry2>
<p>[any-text]$$[any-text]</p>               ---> <entry1><secname>[any-text]</secname> <pageno>[anytext]</pageno></entry1>
<p>[space][any-text]</p>                                 <entry2><secname>[any-text]</secname> </entry2>
<p>[any-text]</p>                                              <entry1><secname>[any-text]</secname> </entry1>
<p>&lt;/toc&gt;</p>                                            </contents>

My text file is

<p>&lt;toc&gt;</p>
<p>&lt;hd&gt;Revision Guide Contents</p>
<p>Understanding and producing</p>
<p> non-fiction texts: about your exam$$4</b></font></p>
<p>Understanding non-fiction texts$$6</p>
<p>Kinds of non-fiction texts$$8</p>
<p>&lt;/toc&gt;</p>

Thanks in advance