Function ReplaceTest(patrn,replStr,SourceStr)
Dim regEx, str1
Set regEx = New RegExp
regEx.Pattern = patrn
regEx.IgnoreCase = True
ReplaceTest = regEx.Replace(SourceStr, replStr)
End Function
str=ReplaceTest("\|\|[^(\|*\$*)*]\$\$",",",str)

sorry,有点问题，以下调试通过
str="1233||天权电子$$1235||港口和兴制品$$1236||新力量包装$$1260||普森堡机械$$"
Function ReplaceTest(patrn,replStr,SourceStr)
Dim regEx, str1
Set regEx = New RegExp
regEx.Pattern = patrn
regEx.IgnoreCase = True
regEx.Global = True
ReplaceTest = regEx.Replace(SourceStr, replStr)
End Function
response.write str&"<br>"
str=ReplaceTest("\|\|([^\|])*\$\$",",",str)
response.write str