$re = '/(\S)<\/[^>]*>\s*<[^>]*>(\S)/';
$str = '<Inventory>
<Item>
<Name>Super Mario Bros</Name>
<Count>14</Count>
<Price>29,99</Price>
<Comment>-No Comment-</Comment>
<Artist>N/A</Artist>
<Publisher>Nintendo</Publisher>
<Genre>Video Games</Genre>
<Year>1985</Year>
<ProductID>001</ProductID>
</Item>
<Item>
<Name>The Legend of Zelda</Name>
<Count>12</Count>
<Price>34,99</Price>
<Comment>-No Comment-</Comment>
<Artist>N/A</Artist>
<Publisher>Nintendo</Publisher>
<Genre>Video Games</Genre>
<Year>1986</Year>
<ProductID>002</ProductID>
</Item>
</Inventory>';
$subst = "$1\",\"$2";
$result = preg_replace($re, $subst, $str);
echo "The result of the substitution is ".$result;
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php