$re = '/(?:(?<!")(?:"")*"[^"]*(?:""[^"]*)*"|\w+!)(*SKIP)(*F)|\b[A-Z]+\K\d+\b/m';
$str = 'SI(F5="";"";"Z_PACK_TYPE")
MARKET!A5
MARKET!MQ5
MARKET!AB5
MARKET!TX5
MARKET!SX5
MATMAS05!CZ5="3200";MARKET!DA5
SI(MATMAS05!CZ5="3200";MATMAS05!CZ5="3200";MARKET!DA5;"")
SI(L5="";"";"STRING")
SI(MATMAS05!CZ5="3300";MARKET!DA5;""
SI(ESTVIDE(MARKET!EG5);"";SI(MATMAS05!CZ5="3200";MARKET!EG5;"")';
preg_match_all($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