$re = '/(\.SYSCOP)([0-9]{2})(\.D%%ODATE)/m';
$str = 'TEST.SYSCOP01.D%%ODATE
TEST.SYSCOP02.D%%ODATE
TEST.SYSCOP03.D%%ODATE';
$subst = "\3\1.#\2";
$result = preg_replace($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