$re = '~<(\w++)>(?:[^<>]|(?R))*+</\1>~i';
$str = '<TAG>one<TAG>two</TAG>one</TAG> foo bar <TAG>one<TAG>two<TAG>two</TAG></TAG><TAG>two</TAG>one</TAG> baz <tag> <tag></tag>';
preg_match_all($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