$re = '/INSERT INTO[\s]*(.*?)[\s]*\((.*?)\)\s*VALUES\s*\((.*?)\)[\s|;]*/mi';
$str = 'INSERT INTO TABLE ([fis_RECno], [fis_RECid_DBCno], [fis_RECid_RECno], [fis_SpecRECno], [fis_iptal], [fis_fileid], [fis_hidden], [fis_kilitli], [fis_degisti], [fis_checksum], [fis_create_user], [fis_create_date], [fis_lastup_user], [fis_lastup_date], [fis_special1], [fis_special2], [fis_special3], [fis_firmano], [fis_subeno], [fis_maliyil], [fis_tarih], [fis_sira_no], [fis_tur], [fis_hesap_kod], [fis_satir_no], [fis_aciklama1], [fis_meblag0], [fis_meblag1], [fis_meblag2], [fis_meblag3], [fis_meblag4], [fis_meblag5], [fis_meblag6], [fis_sorumluluk_kodu], [fis_ticari_tip], [fis_ticari_DBCno], [fis_ticari_RECno], [fis_kurfarkifl], [fis_ticari_evraktip], [fis_tic_evrak_seri], [fis_tic_evrak_sira], [fis_tic_belgeno], [fis_tic_belgetarihi], [fis_yevmiye_no], [fis_katagori], [fis_evrak_DBCno], [fis_fmahsup_tipi], [fis_fozelmahkod], [fis_grupkodu], [fis_aktif_pasif], [fis_proje_kodu])
VALUES (\'65918\', \'0\', \'65918\', \'0\', \'0\', \'2\', \'0\', \'0\', \'0\', \'0\', \'37\', \'2016-03-01 17:19:16.413\', \'37\', \'2016-03-01 17:19:16.413\', N\'\', N\'\', N\'\', \'0\', \'0\', \'2016\', \'2016-01-06 00:00:00.000\', \'180\', \'0\', N\'689.00.003\', \'5\', N\'yuvarlama\', \'-0.04\', \'-0.013707549433\', \'-0.04\', \'0\', \'0\', \'0\', \'0\', N\'\', \'0\', \'0\', \'0\', \'0\', \'0\', N\'\', \'0\', N\'\', \'1899-12-30 00:00:00.000\', \'2086\', \'0\', \'0\', \'0\', N\'\', N\'\', \'0\', N\'\');
';
preg_match_all($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