Parse Error: syntax error, enexpected '=' in /header.php

Parse error: syntax error, unexpected '=' in /Users/Luke/Sites/Obi Audio/wp-content/themes/custom/header.php on line 86

I am following a tutorial for adding a featured slider, however when I add this piece of code

<div id=“shade”>
<ul class=“navigation”>
<?php
$postcount = 0;
$featured_query = new WP_Query(‘showposts=3’);
while ($featured_query->have_posts()) : $featured_query->the_post();
$do_not_duplicate[] = get_the_ID();
$postcount++;
?></ul>
</div>

it spits out the error up above. I can’t understand why i doesn’t want to accept the = or whatever, but any help would be appreciated.

I can’t really post a link to my site as it’s on my local network.

I am using WordPress 3.0