I\'ve had some issues lately with PHP memory limits lately:
<Out of memory (allocated 22544384) (tried to allocate 232 bytes)
Memprof is a php extension that helps finding those memory-eaters snippets, specially in object-oriented codes.
This adapted tutorial is quite useful.
Note: I unsuccessfully tried to compile this extension for windows. If you try so, be sure your php is not thread safe. To avoid some headaches I suggest you to use it under *nix environments.
Another interesting link was a slideshare describing how php handles memory. It gives you some clues about your script's memory usage.