$re = '/^[^<]*<(?\'Element\'[^>\s]*)[^>]*>(?\'Text\'[^<]*)<\/\1>\s*$/m';
$str = ' ELEMENT ATTRIB="foo"> inner text </ELEMENT>
< ELEMENT ATTRIB="foo"> inner text </ELEMENT>
< ELEMENT ATTRIB="foo"> inner text </ELEMENT>
<ELEMENT>inner text</FOO>
ELEMENT ATTRIB="foo"> inner text </ELEMENT>
<ELEMENT>inner text</ELEMENT>
<ELEMENT>inner text</ELEMENT>
<ELEMENT>inner text</ELEMENT>
<ELEMENT > inner text </ELEMENT>
<ELEMENT > inner text </ELEMENT>
<ELEMENT > inner text </ELEMENT>
<ELEMENT ATTRIB="foo"> inner text </ELEMENT>
<ELEMENT ATTRIB="foo"> inner text </ELEMENT>';
$subst = "$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