PHP form Mailer

Okay, I have spent half the day trying to figure this out. I use the code from
http://www.kirupa.com/web/form_mailer.htm

I now have
<?PHP
$to = "h2ofun@h2ofun.net";
$subject = “VHSVideoConversions Request”;
$headers = “From: VHSVideoConversion”;
$forward = 1;
$location = “http://www.h2ofun.net”;

$date = date (“l, F jS, Y”);
$time = date (“h:i A”);

$msg = "Below is the result of your feedback form. It was submitted on $date at $time.

";

if ($_SERVER[‘REQUEST_METHOD’] == “POST”) {
foreach ($_POST as $key => $value) {
$msg .= ucfirst ($key) ." : ". $value . "
“;
}
}
else {
foreach ($_GET as $key => $value) {
$msg .= ucfirst ($key) .” : ". $value . "
";
}
}

mail($to, $subject, $msg, $headers);
if ($forward == 1) {
header (“Location:$location”);
}
else {
echo “Thank you for submitting our form. We will get back to you as soon as possible.”;
}

?>

I have no spaces before or after the file. But, I always get this error when I turn on redirection.

Warning: Cannot modify header information - headers already sent by (output started at /home/h2ofun/www/www/Home/mailer.php:1) in /home/h2ofun/www/www/Home/mailer.php on line **28

Any ideas?

Thanks

Dave
**