$re = '/filename[^;\n=]*=([\'\"])*(?:utf-8\'\')?(.*)(?(1)\1|)/i';
$str = 'attachment; filename=content.txt
attachment; filename*=UTF-8\'\'filename.txt
attachment; filename="EURO rates"; filename*=utf-8\'\'%e2%82%ac%20rates
attachment; filename="omáèka.jpg"';
preg_match_all($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