Untitled

IFS=$'\n'
for i in `grep "@" *-Dec2006 |grep -w "To:" |grep -vE '(X-Confirm-Reading-To:|Disposition-Notification-To:)
do
        echo "this is the line:  $i"
        emailfile=$(echo "$i" |awk -F : '{print $1}')
        echo "emailfile = $emailfile"
        IFS=" "
        for b in $(echo "$i" |awk -F To: '{print $2}' |sed s/\\\//""/g)
        do
                echo "Filename: $emailfile  Email add: $b"
                sed '3s/.*/To: $b/g' $emailfile
        done
        IFS=$'\n'
done
unset IFS
#my problem is $b inside that for loop cant pass the value inside that "sed '3s/.*/To: $b/g' $emailfile" line any help?