這樣吧...
<?
$text = '<img src="http://www.alan888.com/Discuz/images/air/logo.gif"><br />';
$text .= '<img src="http://www.alan888.com/Discuz/images/air/logo.gif" width="50" height="9"><br />';
$text .= '<font size="100" color="blue">alan888</font>';
$pattern = array("/<img src=\"([^\<\>\"]*)\">/i",
"/<img src=\"([^\<\>\"]*)\" width=\"(\d+)\" height=\"(\d+)\">/i",
"/<font size=\"(\d+?)\" color=\"([^\<\>\"]+?)\">/i",
"/<\/font>/i");
$replacement = array("[img]\\1[img]",
"[img=\\2,\\3]\\1[img]",
"[size=\\1][color=\\2]",
"[/color][/size]");
echo preg_replace($pattern, $replacement, $text);
?>
[img]http://www.alan888.com/Discuz/images/air/logo.gif[img]
[img=50,9]http://www.alan888.com/Discuz/images/air/logo.gif[img]
[size=100][color=blue]alan888[/color][/size]