$re = '/(?<=(?:^|[^\\\\])(?:\\\\\\\\)*)(([`\'"])(.*?(?:[^\\\\](\\\\\\\\)*|$)(\2|$)))/';
$str = '"I do not know; but, whatever it is, it will be sunk before night. In any case, it is better to perish with it, than be made accomplices in a retaliation the justice of which we cannot judge."\\n"That is my opinion too," said Ned Land, coolly. "Let us wait for night."';
$subst = "<span>$1</span>";
$result = preg_replace($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