Demo

Reference

vim online - surround.vim - Delete/change/add parentheses/quotes/XML-tags/much more with ease
http://www.vim.org/scripts/script.php?script_id=1697

2nd life - 2006-12-25 - vim の text-object をより便利に使えるプラグイン - surround.vim
http://d.hatena.ne.jp/secondlife/20061225/1167032528

surround.vimでHTML編集を効率化 - Webtech Walker
http://webtech-walker.com/archive/2009/02/08031540.html