$re = '/\|\|\K(\d+)(?=\|\|[\s\S]+#\1(\d+))|(?:\r?\n#.*)+$/';
$str = '||0011||
||0011||
||0011||
||0011||
||0011||
||0011||
||0011||
||0011||
||0011||
||0122||
||0122||
||0122||
||0122||
||0122||
||0122||
||0122||
||0122||
||0122||
||0122||
||0232||
||0232||
||0232||
||0232||
||0232||
||0232||
||0232||
||0232||
||0232||
||0232||
||0232||
#001112
#012234
#023213';
$subst = "$1$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