Ooops, what was I thinking. You don't want:

$in->{Description} =~ s/\n/<BR>/g;

But:

$rec->{Description} =~ s/\n/<BR>/g;

However I think you may be confused. All you are doing here is replacing newlins with <br> tags. You do this because in HTML, newlines are not displayed. Extra whitespace is just ignored. So the record may look weird when you view it through email.

Cheers,

Alex