Public Sub SmartMail(ByVal Subj As String, ByVal Reciep As String, ByVal Path As String)
Dim WM_SYSCOMMAND As Integer = &H112
Dim SC_CLOSE As Integer = &HF060

Dim mailMsg As New MailMessage
With mailMsg
.From = "support@smc-pneumatik.ru"
.To = Reciep
.Cc = "tdreport@smc-pneumatik.ru"
'.Bcc = txtBCC.Text.Trim
'.Subject = Subj
'.Body = "Автоматическая рассылка" & vbCrLf & Now.ToString
.Priority = MailPriority.High
.Attachments.Add(New MailAttachment(Path))
End With

'Здесь нужно вставить dns-имя собственного smtp-сервиса
SmtpMail.SmtpServer = "192.168.1.99"
SmtpMail.Send(mailMsg)
End Sub

VS 2003 ?
поищи его через object browser