diff --git a/src/BeSimple/SoapClient/MimeFilter.php b/src/BeSimple/SoapClient/MimeFilter.php
new file mode 100644
index 0000000..3549ed1
--- /dev/null
+++ b/src/BeSimple/SoapClient/MimeFilter.php
@@ -0,0 +1,112 @@
+<?php
+
+/*
+ * This file is part of the BeSimpleSoapClient.
+ *
+ * (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\SoapClient;
+
+use BeSimple\SoapCommon\Helper;
+use BeSimple\SoapCommon\Mime\MultiPart as MimeMultiPart;
+use BeSimple\SoapCommon\Mime\Parser as MimeParser;
+use BeSimple\SoapCommon\Mime\Part as MimePart;
+use BeSimple\SoapCommon\SoapRequest as CommonSoapRequest;
+use BeSimple\SoapCommon\SoapRequestFilter;
+use BeSimple\SoapCommon\SoapResponse as CommonSoapResponse;
+use BeSimple\SoapCommon\SoapResponseFilter;
+
+/**
+ * MIME filter.
+ *
+ * @author Andreas Schamberger <mail@andreass.net>
+ */
+class MimeFilter implements SoapRequestFilter, SoapResponseFilter
+{
+    /**
+     * Reset all properties to default values.
+     */
+    public function resetFilter()
+    {
+    }
+
+    /**
+     * Modify the given request XML.
+     *
+     * @param \BeSimple\SoapCommon\SoapRequest $request SOAP request
+     *
+     * @return void
+     */
+    public function filterRequest(CommonSoapRequest $request)
+    {
+        // TODO get from request object
+        $attachmentsToSend = array();
+
+        // build mime message if we have attachments
+        if (count($attachmentsToSend) > 0) {
+            $multipart = new MimeMultiPart();
+            $soapPart = new MimePart($request->getContent(), 'text/xml', 'utf-8', MimePart::ENCODING_EIGHT_BIT);
+            $soapVersion = $request->getVersion();
+            // change content type headers for MTOM with SOAP 1.1
+            // TODO attachment type option!!!!!!!!!1
+            if ($soapVersion == SOAP_1_1 && $this->options['features_mime'] & Helper::ATTACHMENTS_TYPE_MTOM) {
+                $multipart->setHeader('Content-Type', 'type', 'application/xop+xml');
+                $multipart->setHeader('Content-Type', 'start-info', 'text/xml');
+                $soapPart->setHeader('Content-Type', 'application/xop+xml');
+                $soapPart->setHeader('Content-Type', 'type', 'text/xml');
+            }
+            // change content type headers for SOAP 1.2
+            elseif ($soapVersion == SOAP_1_2) {
+                $multipart->setHeader('Content-Type', 'type', 'application/soap+xml');
+                $soapPart->setHeader('Content-Type', 'application/soap+xml');
+            }
+            $multipart->addPart($soapPart, true);
+            foreach ($attachmentsToSend as $cid => $attachment) {
+                $multipart->addPart($attachment, false);
+            }
+            $request = $multipart->getMimeMessage();
+            $headers = $multipart->getHeadersForHttp();
+        }
+    }
+
+    /**
+     * Modify the given response XML.
+     *
+     * @param \BeSimple\SoapCommon\SoapResponse $response SOAP response
+     *
+     * @return void
+     */
+    public function filterResponse(CommonSoapResponse $response)
+    {
+        $attachmentsRecieved = array();
+
+        // check content type if it is a multipart mime message
+        $responseContentType = $response->getContentType();
+        if (false !== stripos($responseContentType, 'multipart/related')) {
+            // parse mime message
+            $headers = array(
+                'Content-Type' => $responseContentType,
+            );
+            $multipart = MimeParser::parseMimeMessage($response->getContent(), $headers);
+            // get soap payload and update SoapResponse object
+            $soapPart = $multipart->getPart();
+            $response->setContent($soapPart->getContent());
+            $response->setContentType($soapPart->getHeader('Content-Type'));
+            // store attachments
+            $attachments = $multipart->getParts(false);
+            foreach ($attachments as $cid => $attachment) {
+                $attachmentsRecieved[$cid] = $attachment;
+            }
+        }
+
+        // add attachment to request object
+        if (count($attachmentsRecieved) > 0) {
+            // TODO add to response object
+        }
+    }
+}
\ No newline at end of file