Well, either that isn't the full document, or there is white-space, and you just don't see it. THe reason you get the error is because something is sent back to the browser (be it a regular space character before the opening php tag, an extra "<", or a misleading [man]header/man call) before session_start() is called.
Make sure that if you include any files above session_start() that they don't send anything to the browser (no echo, no var_dump, no print* functions).