$re = '/<!--# include (\bvirtual\b|\bfile\b)=(\"|\')(.+)(\"|\').*-->/';
$str = '{% ssi /home/django/cmsenv/cmsintegration/cms_pages/templates/test.html parsed %}
<!--# include file="/site_media/test2.js"-->
<!--# include file="/site_media/test.js"-->
<!--# include file=\'/site_media/media/test.js\'-->
<!--# include virtual="/shop/getstates/1"-->
<!--# include virtual="/css"-->
<!--# include file=\'/site_media/test2.js\'-->
<!--# include file=\'/site_media/test.js\'-->
<!--# include file="/site_media/media/test.js"-->
{# EXTRA_CSS #}
{% if website.var.obj.extra_css %}
<style type="text/css">
{{ website.var.obj.extra_css|safe }}
</style>';
preg_match_all($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