re = /(?m)^[^\S\r\n]*(\S+)[ \t]+(\S+)[ \t]+(\S+)/
str = ' FOO 100 BOR
PAL 350 PIL
KIL 090 KUP'
subst = 'array($2, "$1", "$3"),'
result = str.gsub(re, subst)
# Print the result of the substitution
puts 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 Ruby, please visit: http://ruby-doc.org/core-2.2.0/Regexp.html