In Addition to david lionhead's function:

<?php
function quoted_printable_encode($txt) {
    /* Make sure there are no %20 or similar */
    $txt = rawurldecode($txt);
    $tmp="";
    $line="";
    for ($i=0;$i<strlen($txt);$i++) {
        if (($txt[$i]>='a' && $txt[$i]<='z') || ($txt[$i]>='A' && $txt[$i]<='Z') || ($txt[$i]>='0' && $txt[$i]<='9')) {
            $line.=$txt[$i];
            if (strlen($line)>=75) {
                $tmp.="$line=\n";
                $line="";
            }
        }
        else {
            /* Important to differentiate this case from the above */
            if (strlen($line)>=72) {
            $tmp.="$line=\n";
            $line="";
            }
            $line.="=".sprintf("%02X",ord($txt[$i]));
        }
    }
    $tmp.="$line\n";
    return $tmp;
}
?>