$re = '/(?<![\\\\])\$\$([^\$]+)\$\$/';
$str = '$rac{some}{latex}$$$\\int^e_v {en} more$$\\$rac{some}{latex}$$$\\int^e_v {en} more$$
$rac{some}{latex}$
$$\\int^e_v {en} more$$
\\$rac{some}{latex}$
$$\\int^e_v {en} more$$';
$subst = "<div>$$\1$$</div>";
$result = preg_replace($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