$re = '/(?m)(?i:declare\s+?|(?!^)\G)(?:(?<var>@[\w@$#]+)\s+(?<type>\w+(?:\([^)]*\))?))\s*(?:,\s*|$)/';
$str = 'declare @a int, @b numeric(1,2)
,@c varchar(20)
select @x foo, @y bar';
preg_match_all($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