$re = '/^(\/\/)?(#define) (\w+)(?: ?({[^{}]*})? ?(\/\/ ?(.*))?)?/m';
$str = '//#define variable_name { 300 }
#define variable_name { 300 }
//#define variable_name
#define variable_name
//#define variable_name { 300 } // Comment
#define variable_name { 300 } // Comment
#define variable_name // Comment
//#define variable_name // Comment';
preg_match_all($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