# If you'd like to omit non-matching lines from the result; add ';d' to the end of the expression.
sed -E 's/(?m)^[^\S\r\n]*(\S+(?:[^\S\t\r\n]*\S+)*)\t+(\S+(?:[^\S\t\r\n]*\S+)*)\t+(\S+(?:[^\S\t\r\n]*\S+)*)/array($2, "$1", "$3"),/g;t' <<< " FOO 100 BOR
PAL 350 PIL
KIL 090 KUP
FAS 130 FOO's BAR
FAO 120 Pizza's joy poy
125 My Pot FAO
120 Pizza's joy poy POI"
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 SED, please visit: https://www.gnu.org/software/sed/manual/html_node/The-_0022s_0022-Command.html