$re = '/(^( +|)\[(?<name>[^#;\r\n]+)\])|(^( +|)(?<key>[^\[\]\r\n=#;]+)( |)=( |)(?<value>[^#;\\\\\r\n]*(?:\\\\.[^#;\\\\\r\n]*)*))|((#|;)(?<comm>.+)$)/m';
$str = ';An orphan comment at the top of the file
#Another orphan comment
#Comment above a group
[Group1] #Group comment 1
Key1=Value1#Comment 1
Key2=Value 2
Key 3=Value 3
Key 4=Value4
Key5=Value \\#5;Comment 2
;Another comment above a group
[Group 2] ;Group comment 2
Key1 = Value1 #Comment 3
Key2 = Value 2
Key 3 = Value 3
Key 4 = Value4
Key 5 = Value\\;5 ;Comment 4';
preg_match_all($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