$re = '/<!--\s*(\S+)\s*-->((?:\n|.)*)<!--\s*###\1\s*-->/';
$str = '<!-- DETAILS-->
<li><span>xxxx</span></li>
<li><span>xxxx</span></li>
<li><span>xxxx</span></li>
<li><span>xxxx/span></li>
<li><span>xxxx</span></li>
<li><span>xxxx</span></li>
<li><span>xxxx</span></li>
<!-- ###DETAILS -->';
preg_match_all($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