$re = '/(?x) # invoke extended (aka free-spacing) mode
^ # match beginning of the string
[^"\n]* # match zero or more chars other than line terminators and double-quotes
" # match a double-quote
[^"\n]* # match zero or more chars other than line terminators and double-quotes
(?<! # begin a negative lookbehind
\ # match a space
| # or
\\\\n # match a backslash followed by n
) # end negative lookbehind
" # match a double-quote
\n # match a newline
\ * # match zero or more spaces
" # match double-quote
[^ "\n] # match a character other than a space, double-quote or newline
[^"\n]* # match zero or more chars other than line terminators and double-quotes
" # match a double-quote
\n? # optionally match a newline
$ # match end of string/m';
$str = 'a c"d1 %"
"&g i"
"9"
"&"
d a"fe "
"3h j"
a c"d1 \\n"
"&g i"
a"de f%x"
" &12 "
#3 does not match due to space preceding second double-quote
#4 does not match due to a backslash followed by n preceding second double-quote
#5 does not match due to backslash followed by n following third double-quote
#5 does not match due to space following third double-quote
';
preg_match_all($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