I had a problem with the "headers already sent" too at my http://www.maxi-pedia.com website. In my case, it was caused by a blank line at the beginning of one *.inc file. PHP seems to have problems with extra spaces here and there.

Check all your *.inc files to make sure you do not have closing ?> in any of them. Closing ?> is not needed in your *.inc files. Check all your *.php files to make sure you do not have blank lines at the beginning or at the end.

If you are working in a CMS, then it may be caused by some module, disable your modules one by one to find out which one causes this.

This can also be caused by UTF-8. If you have your website coded in ASCII and are saving your php files as UTF-8, it can cause this message. If your website and DB are UTF-8, you should be ok with saving php files as UTF-8 though.

Btw, this error message is related to output_buffering on/off in your php.ini. If you have output_buffering set to some cache, the server will allow to send headers with delay (or to modify them shortly after they are sent), and this error will not be tripped. But if you set output_buffering to 0 or not at all, then headers can be sent at only one moment, and if you have some bad code, it will trip this error message.