$re = '/(?!<\/a|<\/h1)((<)(\/|)([a-zA-Z-Z0-9]+))/';
$str = '<!-- Comments Testing -->
<div id="page"><div id="header"><h1><a href="#">Burger Pointer</a></h1><ul class="left"><li><a href="#">Menu</a></li><li><a href="#">Location</a></li><li><a href="#">About Us</a></li><li><a href="#">BP Gear</a></li></ul></div></div>';
$subst = "\n\1";
$result = preg_replace($re, $subst, $str);
echo "The result of the substitution is ".$result;
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