Shell Programming and Scripting

sed '/left="160"/s/\(.*>\)\(.*\)\(<.*\)/\1<p>\2<\/p>\3/' file > outfile

<?xml version="1.0"?>
<data>
<text top="246" left="160" width="84" height="16" font="3">Business purpose</text>
<text top="260" left="506" width="220" height="16" font="3">giving the right information and new insights </text>
<text top="296" left="160" width="67" height="16" font="3">Characteristic</text>
<text top="296" left="278" width="111" height="16" font="3">Operational processing</text>
<text top="296" left="506" width="120" height="16" font="3">Informational processing</text>
<text top="318" left="160" width="55" height="16" font="3">Orientation</text>
<text top="318" left="278" width="56" height="16" font="3">Transaction</text>
<text top="318" left="506" width="42" height="16" font="3">Analysis</text>
<text top="340" left="160" width="43" height="16" font="3">Function</text>
</data>

package Leo;
use XML::SAX::Base;
@ISA=qw(XML::SAX::Base);
sub start_document{
	my $self=shift;
	my $doc=shift;
}
sub start_element{
	my $self=shift;
	my $element=shift;   
	foreach my $key (keys %{$element->{Attributes}}){
		my $attr=$element->{Attributes}->{$key};
		$flag=1 if ($attr->{Name} eq "left" && $attr->{Value}==160);
	}
}
sub characters{
	my $self=shift;
	my $char=shift;
	if ($flag==1){
		print "<P>",$char->{Data},"</P>\n";
		$flag=0;
	}	
}
1

use XML::SAX;
use Leo;
$parser=XML::SAX::ParserFactory->parser(Handler=>Leo->new);
$parser->parse_uri("a.txt");

you expectation