$re = '/(?<!\\\\)![^!\\\\.]*(?:(?:\.(?!\.\.)|(?=(\.{3}.*?\.{3}))\1|\\\\.)[^!\\\\.]*)*!/m';
$str = '!Normal string!
!String with escaped \\! exclamation mark!
!String with a comment ... comment ...!
!String \\! with both ... comments can have unescaped exclamation marks!!!... !
test ...this is a comment... test
\\!String \\! with both ... comments can have unescaped exclamation marks!!!...... !
!S...test...\\!tring \\! with both ... comments can have unescaped exclamation marks ...test...\\!tring \\! with both ... comments can have unescaped exclamation marks ...test...\\!tring \\! with both ... comments can have unescaped exclamation marks ...test...\\!tring \\! with both ... comments can have unescaped exclamation marks ...test...\\!tring \\! with both ... comments can have unescaped exclamation marks
';
preg_match_all($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