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<?php $array = [ ['invoice_id' => '72,', 'item' => 'SN00001'], ['invoice_id' => '73,', 'item' => 'SN00002'], ['invoice_id' => '73,', 'item' => 'SN00003'], ['invoice_id' => '73,', 'item' => 'SN00004'], ['invoice_id' => '74,', 'item' => 'SN00005'], ['invoice_id' => '74,', 'item' => 'SN00006'] ]; $result = []; foreach ($array as $row) { $result[$row['invoice_id']]['invoice_id'] = $row['invoice_id']; $result[$row['invoice_id']]['group'][] = $row; } var_export(array_values($result));

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