$re = '/\/\*[^*]*\*+([^\/*][^*]*\*+)*\/(*SKIP)(*F)|^(\w+)\s*=\s*(\w+)/m';
$str = '/*
anything description
*/
Data1 = value1;
Other_Data = Other_Value;
/*
my other description
*/
Anything = Any_Answer;
/*
this is description and must not detect
Description_Data = Any_Value;
*/';
preg_match_all($re, $str, $matches, PREG_SET_ORDER, 0);
// Print the entire match result
var_dump($matches);
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