$re = '/(if( |\t)+\(\w+(?<!=<>!))=((?!=<>!)\w+\))/m';
$str = ' if (InvertX=1){
// Считываем задом-наперёд';
$subst = "$1==$3";
$result = preg_replace($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