This might helps you along with arivu and hemanth solutions.
Input : Attorneys to be billed at $6, partners to be billed at $7, paralegals to be billed at $10
Code : ASSIGN String str = String.Join(" ",(From item In str1.Split(CChar(",")) Select item.Trim.Split(CChar(" ")).First+" = "+item.Trim.Split(CChar(" ")).Last))
Output : Attorneys = $6 partners =$7 paralegals = $10
Regards,
Dominic