<?php

$re = '~^(\s*//.*)(*SKIP)(*F)|^(?:\s*Connection\s+)?(.+?)\s*=\s*new\s+DBConnection~m';
$str = "Connection variable = new DBConnection\n    variable = new DBConnection\n    //\n    //Connection variable = new DBConnection\n    //variable = new DBConnection\n    //    Connection variable = new DBConnection\n    //    variable = new DBConnection";
if (preg_match_all($re, $str, $matches)) {
	print_r($matches[0]);
}