diff --git a/src/BeSimple/SoapCommon/Mime/MultiPart.php b/src/BeSimple/SoapCommon/Mime/MultiPart.php
new file mode 100644
index 0000000..6267b77
--- /dev/null
+++ b/src/BeSimple/SoapCommon/Mime/MultiPart.php
@@ -0,0 +1,180 @@
+<?php
+
+/*
+ * This file is part of BeSimpleSoapCommon.
+ *
+ * (c) Christian Kerl <christian-kerl@web.de>
+ * (c) Francis Besset <francis.besset@gmail.com>
+ *
+ * This source file is subject to the MIT license that is bundled
+ * with this source code in the file LICENSE.
+ */
+
+namespace BeSimple\SoapCommon;
+
+/**
+ * Mime multi part container.
+ *
+ * Headers:
+ * - MIME-Version
+ * - Content-Type
+ * - Content-ID
+ * - Content-Location
+ * - Content-Description
+ *
+ * @author Andreas Schamberger <mail@andreass.net>
+ */
+class MultiPart extends PartHeader
+{
+    /**
+     * Content-ID of main part.
+     *
+     * @var string
+     */
+    protected $mainPartContentId;
+
+    /**
+     * Mime parts.
+     *
+     * @var array(\BeSimple\SoapCommon\Mime\Part)
+     */
+    protected $parts = array();
+
+    /**
+     * Construct new mime object.
+     *
+     * @param string $boundary Boundary string
+     * @return void
+     */
+    public function __construct($boundary = null)
+    {
+        $this->setHeader('MIME-Version', '1.0');
+        $this->setHeader('Content-Type', 'multipart/related');
+        $this->setHeader('Content-Type', 'type', 'text/xml');
+        $this->setHeader('Content-Type', 'charset', 'utf-8');
+        if (is_null($boundary)) {
+            $boundary = $this->generateBoundary();
+        }
+        $this->setHeader('Content-Type', 'boundary', $boundary);
+    }
+
+    /**
+     * Get mime message of this object (without headers).
+     *
+     * @param boolean $withHeaders Returned mime message contains headers
+     * @return string
+     */
+    public function getMimeMessage($withHeaders = false)
+    {
+        $message = ($withHeaders === true) ? $this->generateHeaders() : "";
+        // add parts
+        foreach ($this->parts as $part) {
+            $message .= "\r\n" . '--' . $this->getHeader('Content-Type', 'boundary') . "\r\n";
+            $message .= $part->getMessagePart();
+        }
+        $message .= "\r\n" . '--' . $this->getHeader('Content-Type', 'boundary') . '--';
+        return $message;
+    }
+
+    /**
+     * Get string array with MIME headers for usage in HTTP header (with CURL).
+     *
+     * @return arrray(string)
+     */
+    public function getHeadersForHttp()
+    {
+        $allowed = array(
+            'Content-Type',
+            'Content-Description',
+        );
+        $headers = array();
+        foreach ($this->headers as $fieldName => $value) {
+            if (in_array($fieldName, $allowed)) {
+                $fieldValue = '';
+                if (is_array($value)) {
+                    if (isset($value['@'])) {
+                        $fieldValue .= $value['@'];
+                    }
+                    foreach ($value as $subName => $subValue) {
+                        if ($subName != '@') {
+                            $fieldValue .= '; ' . $subName . '="' . $subValue . '"';
+                        }
+                    }
+                } else {
+                    $fieldValue .= $value;
+                }
+                // for http only ISO-8859-1
+                $headers[] = $fieldName . ': '. iconv('utf-8', 'ISO-8859-1//TRANSLIT', $fieldValue);
+            }
+        }
+        return $headers;
+    }
+
+    /**
+     * Add new part to MIME message.
+     *
+     * @param \BeSimple\SoapCommon\Mime\Part $part   Part that is added
+     * @param boolean                        $isMain Is the given part the main part of mime message
+     * @return void
+     */
+    public function addPart(Part $part, $isMain = false)
+    {
+        $contentId = trim($part->getHeader('Content-ID'), '<>');
+        if ($isMain === true) {
+            $this->mainPartContentId = $contentId;
+            $this->setHeader('Content-Type', 'start', $part->getHeader('Content-ID'));
+        }
+        $this->parts[$contentId] = $part;
+    }
+
+    /**
+     * Get part with given content id. If there is no content id given it
+     * returns the main part that is defined through the content-id start
+     * parameter.
+     *
+     * @param string $contentId Content id of desired part
+     * @return \BeSimple\SoapCommon\Mime\Part|null
+     */
+    public function getPart($contentId = null)
+    {
+        if (is_null($contentId)) {
+            $contentId = $this->mainPartContentId;
+        }
+        if (isset($this->parts[$contentId])) {
+            return $this->parts[$contentId];
+        }
+        return null;
+    }
+
+    /**
+     * Get all parts.
+     *
+     * @param boolean $includeMainPart Should main part be in result set
+     * @return array(\BeSimple\SoapCommon\Mime\Part)
+     */
+    public function getParts($includeMainPart = false)
+    {
+        if ($includeMainPart === true) {
+            $parts = $this->parts;
+        } else {
+            $parts = array();
+            foreach ($this->parts as $cid => $part) {
+                if ($cid != $this->mainPartContentId) {
+                    $parts[$cid] = $part;
+                }
+            }
+        }
+        return $parts;
+    }
+
+    /**
+     * Returns a unique boundary string.
+     *
+     * @return string
+     */
+    protected function generateBoundary()
+    {
+        // TODO
+        return 'urn:uuid:' . \ass\Soap\Helper::generateUUID();
+    }
+}
\ No newline at end of file
diff --git a/src/BeSimple/SoapCommon/Mime/Parser.php b/src/BeSimple/SoapCommon/Mime/Parser.php
new file mode 100644
index 0000000..c7b815f
--- /dev/null
+++ b/src/BeSimple/SoapCommon/Mime/Parser.php
@@ -0,0 +1,183 @@
+<?php
+
+/*
+ * This file is part of BeSimpleSoapCommon.
+ *
+ * (c) Christian Kerl <christian-kerl@web.de>
+ * (c) Francis Besset <francis.besset@gmail.com>
+ *
+ * This source file is subject to the MIT license that is bundled
+ * with this source code in the file LICENSE.
+ */
+
+namespace BeSimple\SoapCommon;
+
+/**
+ * Simple Multipart-Mime parser.
+ *
+ * @author Andreas Schamberger <mail@andreass.net>
+ */
+class Parser
+{
+    /**
+     * Parse the given Mime-Message and return a \BeSimple\SoapCommon\Mime\MultiPart object.
+     *
+     * @param string                $mimeMessage Mime message string
+     * @param array(string=>string) $headers     Array of header elements (e.g. coming from http request)
+     * @return \BeSimple\SoapCommon\Mime\MultiPart
+     */
+    public static function parseMimeMessage($mimeMessage, array $headers = array())
+    {
+        $boundary = null;
+        $start = null;
+        $multipart = new MultiPart();
+        // add given headers, e.g. coming from HTTP headers
+        if (count($headers) > 0) {
+            foreach ($headers as $name => $value) {
+                if ($name == 'Content-Type') {
+                    self::parseContentTypeHeader($multipart, $name, $value);
+                    $boundary = $multipart->getHeader('Content-Type', 'boundary');
+                    $start = $multipart->getHeader('Content-Type', 'start');
+                } else {
+                    $multipart->setHeader($name, $value);
+                }
+            }
+        }
+        $hitFirstBoundary = false;
+        $inHeader = true;
+        $content = '';
+        $currentPart = $multipart;
+        $lines = preg_split("/\r\n|\n/", $mimeMessage);
+        foreach ($lines as $line) {
+            // ignore http status code
+            if (substr($line, 0, 5) == 'HTTP/') {
+                continue;
+            }
+            if (isset($currentHeader)) {
+                if (isset($line[0]) && ($line[0] === ' ' || $line[0] === "\t")) {
+                    $currentHeader .= $line;
+                    continue;
+                }
+                list($headerName, $headerValue) = explode(':', $currentHeader, 2);
+                $headerValue = iconv_mime_decode($headerValue, 0, 'utf-8');
+                if (strpos($headerValue, ';') !== false) {
+                    self::parseContentTypeHeader($currentPart, $headerName, $headerValue);
+                    $boundary = $multipart->getHeader('Content-Type', 'boundary');
+                    $start = $multipart->getHeader('Content-Type', 'start');
+                } else {
+                    $currentPart->setHeader($headerName, trim($headerValue));
+                }
+                unset($currentHeader);
+            }
+            if ($inHeader) {
+                if ($line == '') {
+                    $inHeader = false;
+                    continue;
+                }
+                $currentHeader = $line;
+                continue;
+            } else {
+                // check if we hit any of the boundaries
+                if (strlen($line) > 0 && $line[0] == "-") {
+                    if (strcmp(trim($line), '--' . $boundary) === 0) {
+                        if ($currentPart instanceof Part) {
+                            $content = iconv_substr($content, 0, -2, 'utf-8');
+                            self::decodeContent($currentPart, $content);
+                            // check if there is a start parameter given, if not set first part
+                            $isMain = (is_null($start) || $start == $currentPart->getHeader('Content-ID')) ? true : false;
+                            if ($isMain === true) {
+                                $start = $currentPart->getHeader('Content-ID');
+                            }
+                            $multipart->addPart($currentPart, $isMain);
+                        }
+                        $currentPart = new Part();
+                        $hitFirstBoundary = true;
+                        $inHeader = true;
+                        $content = '';
+                    } elseif (strcmp(trim($line), '--' . $boundary . '--') === 0) {
+                        $content = iconv_substr($content, 0, -2, 'utf-8');
+                        self::decodeContent($currentPart, $content);
+                        // check if there is a start parameter given, if not set first part
+                        $isMain = (is_null($start) || $start == $currentPart->getHeader('Content-ID')) ? true : false;
+                        if ($isMain === true) {
+                            $start = $currentPart->getHeader('Content-ID');
+                        }
+                        $multipart->addPart($currentPart, $isMain);
+                        $content = '';
+                    }
+                } else {
+                    if ($hitFirstBoundary === false) {
+                        if ($line != '') {
+                            $inHeader = true;
+                            $currentHeader = $line;
+                            continue;
+                        }
+                    }
+                    $content .= $line . "\r\n";
+                }
+            }
+
+        }
+        return $multipart;
+    }
+
+    /**
+     * Parse a "Content-Type" header with multiple sub values.
+     * e.g. Content-Type: Multipart/Related; boundary=boundary; type=text/xml;
+     * start="<123@abc>"
+     *
+     * @see https://labs.omniti.com/alexandria/trunk/OmniTI/Mail/Parser.php
+     *
+     * @param \BeSimple\SoapCommon\Mime\PartHeader $part        Header part
+     * @param string                               $headerName  Header name
+     * @param string                               $headerValue Header value
+     * @return null
+     */
+    private static function parseContentTypeHeader(PartHeader $part, $headerName, $headerValue)
+    {
+        list($value, $remainder) = explode(';', $headerValue, 2);
+        $value = trim($value);
+        $part->setHeader($headerName, $value);
+        $remainder = trim($remainder);
+        while (strlen($remainder) > 0) {
+            if (!preg_match('/^([a-zA-Z0-9_-]+)=(.)/', $remainder, $matches)) {
+                break;
+            }
+            $name = $matches[1];
+            $delimiter = $matches[2];
+            $pattern = '/(\S+)(\s|$)/';
+            $remainder = substr($remainder, strlen($name)+1);
+            if (!preg_match($pattern, $remainder, $matches)) {
+                break;
+            }
+            $value = rtrim($matches[1], ';');
+            if ($delimiter == '\'' || $delimiter == '"') {
+                $value = trim($value, $delimiter);
+            }
+            $part->setHeader($headerName, $name, $value);
+            $remainder = substr($remainder, strlen($matches[0]));
+        }
+    }
+
+    /**
+     * Decodes the content of a Mime part.
+     *
+     * @param \BeSimple\SoapCommon\Mime\Part $part    Part to add content
+     * @param string                         $content Content to decode
+     * @return null
+     */
+    private static function decodeContent(Part $part, $content)
+    {
+        $encoding = strtolower($part->getHeader('Content-Transfer-Encoding'));
+        $charset = strtolower($part->getHeader('Content-Type', 'charset'));
+        if ($encoding == Part::ENCODING_BASE64) {
+            $content = base64_decode($content);
+        } elseif ($encoding == Part::ENCODING_QUOTED_PRINTABLE) {
+            $content = quoted_printable_decode($content);
+        }
+        if ($charset != 'utf-8') {
+            $content = iconv($charset, 'utf-8', $content);
+        }
+        $part->setContent($content);
+    }
+}
\ No newline at end of file
diff --git a/src/BeSimple/SoapCommon/Mime/Part.php b/src/BeSimple/SoapCommon/Mime/Part.php
new file mode 100644
index 0000000..45065ab
--- /dev/null
+++ b/src/BeSimple/SoapCommon/Mime/Part.php
@@ -0,0 +1,165 @@
+<?php
+
+/*
+ * This file is part of BeSimpleSoapCommon.
+ *
+ * (c) Christian Kerl <christian-kerl@web.de>
+ * (c) Francis Besset <francis.besset@gmail.com>
+ *
+ * This source file is subject to the MIT license that is bundled
+ * with this source code in the file LICENSE.
+ */
+
+namespace BeSimple\SoapCommon;
+
+/**
+ * Mime part. Everything must be UTF-8. Default charset for text is UTF-8.
+ *
+ * Headers:
+ * - Content-Type
+ * - Content-Transfer-Encoding
+ * - Content-ID
+ * - Content-Location
+ * - Content-Description
+ *
+ * @author Andreas Schamberger <mail@andreass.net>
+ */
+class Part extends PartHeader
+{
+    /**
+     * Encoding type base 64
+     */
+    const ENCODING_BASE64 = 'base64';
+
+    /**
+     * Encoding type binary
+     */
+    const ENCODING_BINARY = 'binary';
+
+    /**
+     * Encoding type eight bit
+     */
+    const ENCODING_EIGHT_BIT = '8bit';
+
+    /**
+     * Encoding type seven bit
+     */
+    const ENCODING_SEVEN_BIT = '7bit';
+
+    /**
+     * Encoding type quoted printable
+     */
+    const ENCODING_QUOTED_PRINTABLE = 'quoted-printable';
+
+    /**
+     * Content.
+     *
+     * @var mixed
+     */
+    protected $content;
+
+    /**
+     * Construct new mime object.
+     *
+     * @param mixed  $content     Content
+     * @param string $contentType Content type
+     * @param string $charset     Charset
+     * @param string $encoding    Encoding
+     * @param string $contentId   Content id
+     * @return void
+     */
+    public function __construct($content = null, $contentType = 'application/octet-stream', $charset = null, $encoding = self::ENCODING_BINARY, $contentId = null)
+    {
+        $this->content = $content;
+        $this->setHeader('Content-Type', $contentType);
+        if (!is_null($charset)) {
+            $this->setHeader('Content-Type', 'charset', $charset);
+        } else { // if (substr($contentType, 0, 4) == 'text') {
+            $this->setHeader('Content-Type', 'charset', 'utf-8');
+        }
+        $this->setHeader('Content-Transfer-Encoding', $encoding);
+        if (is_null($contentId)) {
+            $contentId = $this->generateContentId();
+        }
+        $this->setHeader('Content-ID', '<' . $contentId . '>');
+    }
+
+    /**
+     * __toString.
+     *
+     * @return mixed
+     */
+    public function __toString()
+    {
+        return $this->content;
+    }
+
+    /**
+     * Get mime content.
+     *
+     * @return mixed
+     */
+    public function getContent()
+    {
+        return $this->content;
+    }
+
+    /**
+     * Set mime content.
+     *
+     * @param mixed $content Content to set
+     * @return void
+     */
+    public function setContent($content)
+    {
+        $this->content = $content;
+    }
+
+    /**
+     * Get complete mime message of this object.
+     *
+     * @return string
+     */
+    public function getMessagePart()
+    {
+        return $this->generateHeaders() . "\r\n" . $this->generateBody();
+    }
+
+    /**
+     * Generate body.
+     *
+     * @return string
+     */
+    protected function generateBody()
+    {
+        $encoding = strtolower($this->getHeader('Content-Transfer-Encoding'));
+        $charset = strtolower($this->getHeader('Content-Type', 'charset'));
+        if ($charset != 'utf-8') {
+            $content = iconv('utf-8', $charset . '//TRANSLIT', $this->content);
+        } else {
+            $content = $this->content;
+        }
+        switch ($encoding) {
+            case self::ENCODING_BASE64:
+                return substr(chunk_split(base64_encode($content), 76, "\r\n"), -2);
+            case self::ENCODING_QUOTED_PRINTABLE:
+                return quoted_printable_encode($content);
+            case self::ENCODING_BINARY:
+            case self::ENCODING_SEVEN_BIT:
+            case self::ENCODING_EIGHT_BIT:
+            default:
+                return preg_replace("/\r\n|\r|\n/", "\r\n", $content);
+        }
+    }
+
+    /**
+     * Returns a unique ID to be used for the Content-ID header.
+     *
+     * @return string
+     */
+    protected function generateContentId()
+    {
+        // TODO
+        return 'urn:uuid:' . \ass\Soap\Helper::generateUUID();
+    }
+}
\ No newline at end of file
diff --git a/src/BeSimple/SoapCommon/Mime/PartHeader.php b/src/BeSimple/SoapCommon/Mime/PartHeader.php
new file mode 100644
index 0000000..4dc3d06
--- /dev/null
+++ b/src/BeSimple/SoapCommon/Mime/PartHeader.php
@@ -0,0 +1,114 @@
+<?php
+
+/*
+ * This file is part of BeSimpleSoapCommon.
+ *
+ * (c) Christian Kerl <christian-kerl@web.de>
+ * (c) Francis Besset <francis.besset@gmail.com>
+ *
+ * This source file is subject to the MIT license that is bundled
+ * with this source code in the file LICENSE.
+ */
+
+namespace BeSimple\SoapCommon;
+
+/**
+ * Mime part base class.
+ *
+ * @author Andreas Schamberger <mail@andreass.net>
+ */
+abstract class PartHeader
+{
+    /**
+     * Mime headers.
+     *
+     * @var array(string=>mixed|array(mixed))
+     */
+    protected $headers = array();
+
+    /**
+     * Add a new header to the mime part.
+     *
+     * @param string $name     Header name
+     * @param string $value    Header value
+     * @param string $subValue Is sub value?
+     * @return void
+     */
+    public function setHeader($name, $value, $subValue = null)
+    {
+        if (isset($this->headers[$name]) && !is_null($subValue)) {
+            if (!is_array($this->headers[$name])) {
+                $this->headers[$name] = array(
+                    '@'    => $this->headers[$name],
+                    $value => $subValue,
+                );
+            } else {
+                $this->headers[$name][$value] = $subValue;
+            }
+        } elseif (isset($this->headers[$name]) && is_array($this->headers[$name]) && isset($this->headers[$name]['@'])) {
+            $this->headers[$name]['@'] = $value;
+        } else {
+            $this->headers[$name] = $value;
+        }
+    }
+
+    /**
+     * Get given mime header.
+     *
+     * @param string $name     Header name
+     * @param string $subValue Sub value name
+     * @return mixed|array(mixed)
+     */
+    public function getHeader($name, $subValue = null)
+    {
+        if (isset($this->headers[$name])) {
+            if (!is_null($subValue)) {
+                if (is_array($this->headers[$name]) && isset($this->headers[$name][$subValue])) {
+                    return $this->headers[$name][$subValue];
+                } else {
+                    return null;
+                }
+            } elseif (is_array($this->headers[$name]) && isset($this->headers[$name]['@'])) {
+                return $this->headers[$name]['@'];
+            } else {
+                return $this->headers[$name];
+            }
+        }
+        return null;
+    }
+
+    /**
+     * Generate headers.
+     *
+     * @return string
+     */
+    protected function generateHeaders()
+    {
+        $charset = strtolower($this->getHeader('Content-Type', 'charset'));
+        $preferences = array(
+            'scheme' => 'Q',
+            'input-charset' => 'utf-8',
+            'output-charset' => $charset,
+        );
+        $headers = '';
+        foreach ($this->headers as $fieldName => $value) {
+            $fieldValue = '';
+            if (is_array($value)) {
+                if (isset($value['@'])) {
+                    $fieldValue .= $value['@'];
+                }
+                foreach ($value as $subName => $subValue) {
+                    if ($subName != '@') {
+                        $fieldValue .= '; ' . $subName . '=' . $subValue;
+                    }
+                }
+            } else {
+                $fieldValue .= $value;
+            }
+            // do not use proper encoding as Apache Axis does not understand this
+            // $headers .= iconv_mime_encode($field_name, $field_value, $preferences) . "\r\n";
+            $headers .= $fieldName . ': ' . $fieldValue . "\r\n";
+        }
+        return $headers;
+    }
+}
\ No newline at end of file