$re = '/(<\/[a-z]+\s*\r?\n+^[a-z]+>)/m';
$str = ' <gcusf><gcusfname>SEND-SU-01</gcusfname>
<gcusfvalue>\'||"TO CHECK AUTOMATIC DISCART FOR USER"\'</gc
usfvalue>
</gcusf>
<gcrvalf>YYMMDD</gcrvalf><gcrvalt>YYMMDD</gcrvalt>
<gcrundesc>\'MY DESC YYMMDD -L2,-L4,-L5 OF WEEK\'</gcrunde
sc><gcrunrule>E</gcrunrule><gcrtype>N</gcrtype><gcriat>2300</gcriat>';
preg_match_all($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