$re = '/(\<manufacturer>([^<]*)<\/manufacturer>)(\s*)(\<item_category>)(?:\2\s*)?([^<]*)(<\/item_category>)/mi';
$str = '<vehicle>
<manufacturer>JCB</manufacturer>
<item_category>JCB Tractors</item_category>
</vehicle>
<vehicle>
<manufacturer>Caterpillar</manufacturer>
<item_category>Digger</item_category>
</vehicle>
<vehicle>
<manufacturer>Caterpillar</manufacturer>
<item_category>Caterpillar Digger</item_category>
</vehicle>';
$subst = "$1$2$3$4$5$6";
$result = preg_replace($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