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Try the same with your functions.php file (deleting extra spaces at top and bottom) and then if that doesn’t fix it, I’d check on your wp-config.php file and see if there’s a space in there. I wrote about this error the other day as many people seem to have it:

http://wpmu.org/daily-tip-if-youre-getting-header-errors-try-deleting-empty-spaces-in-your-functions-file/