Look at this:
<?php
$code=' <a href= noop.HTML> <IMG SRC = BLIND.gif height=0 width=
"11"> </a>';
$code=preg_replace("/<([a-z0-9]+)/mi",'<'.strtolower("\\1"),$code);
$code=preg_replace("/\s*([a-z0-9]+)\s*=\s*\"?\s*([^ >\"]+)\s*\"?\s*/mi",'
'.strtolower("\\1").'="\\2"',$code);
echo htmlentities($code); // just for output - don't use in-code
?>
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