source: tools/po_convertor/lang_to_po.php

<?php

$SourceFileName = 'lang-en.php';
$PoFileName = 'boonex-dolphin-7-en.pot';

// Build dictionary
$Dictionary = array();
$Source = file_get_contents($SourceFileName);
$Source = explode("\n", $Source);
foreach($Source as $Line)
{
  $Parts = explode('=>', $Line);
  if(count($Parts) == 2)
  {                 
    $MsgId = substr(trim($Parts[0]), 1, -1);
    $MsgStr = trim($Parts[1]);
    if(substr($MsgStr, -1) == ',') $MsgStr = substr($MsgStr, 0, -1);
    $MsgStr = substr($MsgStr, 1, -1);
    $Dictionary[$MsgStr] = '';
  }
}

// Create PO file
$Output = array(
  '# Converted from Dolphin lang file',
  'msgid ""',
  'msgstr ""',
  '"MIME-Version: 1.0\n"',
  '"Content-Type: text/plain; charset=utf-8\n"',
  '"Content-Transfer-Encoding: 8bit\n"',
  '',
);
foreach($Dictionary as $Word => $Item)
{
  $Word = str_replace("\\'", "'", $Word);
  $Word = str_replace('"', '\"', $Word);
  $Output[] = 'msgid "'.$Word.'"';
  $Output[] = 'msgstr ""';
  $Output[] = '';
}


file_put_contents($PoFileName, implode("\n", $Output));

?>