No. A few cases where it will not work (assuming *.? was just a typo for .*?):

• Lower case letters for name of tag or attribute.
• Newline between the tag name and the attribute.
• Whitespace around the =.
• Attribute value not quoted, or single quote quoted.
• <A NAME = "HREF=">.
• <A NAME = "FOO">Blah</A> <A HREF = "fnord.html"> ....
• <IMG SRC = "math.gif" ALT = "B<A"> ... HREF="foo".

Since perl 5.6.0, you can parse HTML with a regex. But it's not going to be a simple one, and you are better off using a real parser.

Abigail

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