$re = '/<(.*?)\h*.*>.+<\/\1>(*SKIP)(*FAIL)|(<|>)/';
$str = 'b<a=2<sup>2</sup>';
preg_match($re, $str, $matches, PREG_OFFSET_CAPTURE, 0);
// Print the entire match result
var_dump($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