$re = '/<big( +\w* *= *\"\w*" *)+>\s*<b>.*<\/b>\s*<\/big>/isU';
$str = '<big class = "value" class2 = "dd">
<b>
текÑÑ‚
</b>
</big>';
$subst = "";
$result = preg_replace($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