$items = parseGoogleSpreadsheets('キー文字列');
print_r($items);

function parseGoogleSpreadsheets($key){
	$txt		= file_get_contents("http://spreadsheets.google.com/pub?key=$key&output=txt");
	$rows		= explode("\n",$txt);
	$headers	= explode("\t",trim(array_shift($rows)));
	$items		= array();
	forEach($rows as $row){
		$cells	= explode("\t",trim($row));
		$item = array();
		forEach($cells as $i => $cell){
			$item[$headers[$i]] = $cell;
		}
		$items[] = $item;
	}
	return $items;
}