$re = '/^ \h*+ (?:substr[(])? (?: Z.VALUE_01 ) (?:,[^,]+,[^,]+[)])? \h* as \h+ (\w+) \v* ,? \v* $/mxi';
$str = '--> Some comment
CREATE VIEW ABC
AS SELECT
Z.NUMBER AS ID,
Z.LANGUAGE AS LNG,
SUBSTR(Z.VALUE_01,01,02) AS RUN_NUMB,
SUBSTR(Z.TXT_VALUE_01,01,79) AS TXT
FROM
MYTABLE Z
WHERE ID = \'0033\'
AND LNG = \'DE\'
';
preg_match_all($re, $str, $matches, PREG_SET_ORDER, 0);
// Print the entire match result
var_dump($matches);
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