$re = '/(\#)([a-zA_Z0-9]*)(\#)(\s{1})(.*)\n{1}(\s{2})([a-zA_Z0-9]*)(\s{3})(.*)/';
$str = '#1# OPTION 1
2 OPTION 2
3 OPTION 3
4 OPTION 4
5 OPTION 5
6 OPTION 6
7 OPTION 7
8 OPTION 8
9 OPTION 9
10 OPTION 10
100 OPTION 100
1000 OPTION 1000
[REPLACEALL](\\#)([a-zA_Z0-9]*)(\\#)(\\s{1})(.*)\\n{1}(\\s{2})([a-zA_Z0-9]*)(\\s{3})(.*)[WITH]$6$2$8$5
#$7#$4$9';
$subst = "$6$2$8$5\n#$7#$4$9";
$result = preg_replace($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