$re = '`(?:(\?=)|)(?:(?:( |\n|\r\n)|)(?:( |\t)|)|)(?: |)(=)(?:[A-Za-z0-9].*|)(\?(UTF|utf)\-8\?)([A-Za-z0-9]\?)`m';
$str = '?=
=?UTF-8?Q?
?=
=?UTF-8?Q?
=3D?UTF-8?Q?
=3D?UTF-8?Q?
=?UTF-8?Q?
=?UTF-8?Q?
?= =?UTF-8?Q?';
preg_match_all($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