$re = '/^\d{5}\t[cC] .*$(*SKIP)(*FAIL)|\h{2,}/m';
$str = '01090 C -------CALCULATION OF SOMETHING--
01100 "SOME.VARIABLE" = "SOME.OTHER.VARIABLE" + 2
01110 IF("SOME.VARIABLE" .NE. "SOME.VALUE") THEN ON("SOME.MACHINE")';
$subst = " ";
$result = preg_replace($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