$re = '/(?s)\b(X\d{2})(?:(?!X\d{2}).)*["\s]([^"\s]+\.dun)+|(?:(?!X\d{2}).)*/';
$str = 'X12
Source =asdjkasjd
file="x/y1.dun"
"x/y2.dun"
"x/y3.dun"
asds12
X22
p/q/xy.dun
asda=23
source =asdf
X44
1000
1001
file="abc.dun"';
$subst = "$1\t\t$2\n";
$result = preg_replace($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