MacDevCenter on Creating Spotlight Plugins
Matthew Russell, whose first article on this topic was pointed out by Scott, has written a new article on Spotlight, called Creating Spotlight Plugins: "Last time, we used Spotlight to query and manipulate metadata for existing files. This is great, but what if you want Spotlight to index a custom file format? Don't fret. Spotlight was designed to be extensible and to accommodate any file format. In this piece, Matthew Russell shows you how."
The article is a four page walk through and looks to be rather thorough. Check it out.