$re = '/<td width="\d+%" class="listhdrr"><\?=gettext\("(.+)"\)\;\?><\/td>/';
$str = '<td width="17%" class="listhdrr"><?=gettext("SOME TEXT");?></td>';
$subst = "<th>$1</th>";
$result = preg_replace($re, $subst, $str, 1);
echo "The result of the substitution is ".$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