$re = '/(?=(?:(?:[^"]*"){2})*[^"]*$)\\\\n/';
$str = '11, 12, "inside\\n the\\n quotes", 13, 14\\n21, 22, "another \\ntest\\n case", 23, 24';
$subst = "\n";
$result = preg_replace($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