MailMessage MyMail = new MailMessage();
      MyMail.From = "ваш адрес";
      MyMail.To = "Адрес куда слать";
      MyMail.Subject = "Test";
      MyMail.Body = "Далее будет картинка <br> <br><IMG height=110 src=\"IMG_0002.jpg\" width=196 border=0>";

      
      MyMail.BodyFormat = MailFormat.Html;


      MailAttachment MyAttachment = new MailAttachment("D:\\Tests\\Emails\\bin\\IMG_0002.jpg");
      MyMail.Attachments.Add(MyAttachment);

      SmtpMail.SmtpServer = "ваш  любимый СМТП сервер";
      SmtpMail.Send(MyMail);