Public Function sendEmail(emailTo As String, emailSubject As String, emailBody As String, Optional VarDebug As Boolean) As Integer
On Error GoTo Err_sendEmail
Dim oMSG As Object
Dim oConfig As Object
Dim CFields As Object
Dim strBody As String

Set oMSG = CreateObject("CDO.Message")
Set oConfig = CreateObject("CDO.Configuration")
Set CFields = oConfig.Fields
Set oMSG.Configuration = oConfig

CFields("http://schemas.microsoft.com/cdo/configuration/sendusing") = 2
CFields("http://schemas.microsoft.com/cdo/configuration/smtpserver") = ""
CFields("http://schemas.microsoft.com/cdo/configuration/smtpauthenticate") = 1
'CFields("http://schemas.microsoft.com/cdo/configuration/smtpserverport") = 25
CFields("http://schemas.microsoft.com/cdo/configuration/sendusername") = "login" 'Login
CFields("http://schemas.microsoft.com/cdo/configuration/sendpassword") = "pass" 'password
CFields("urn:schemas:mailheader:content-language") = "windows-1251"
CFields.Update

oMSG.To = emailTo
oMSG.From = ""
oMSG.Subject = emailSubject
oMSG.BodyPart.Charset = "windows-1251"
'oMSG.AddAttachment = file
oMSG.HTMLBody = emailBody
oMSG.Send

sendEmail = 1

Exit_sendEmail:
    Set CFields = Nothing
    Set oConfig = Nothing
    Set oMSG = Nothing
    Exit Function

Err_sendEmail:
    sendEmail = 0
    If Not IsNull(VarDebug) Then If VarDebug Then MsgBox (Err.Description)
    Resume Exit_sendEmail
End Function

a = sendEmail("адресат", "Тема письма", "Тело письма")

<a href='\\Сеть\Отчеты\Новый отчет1.xlsx'>" & Date & "новый отчет1</a> <BR><BR> <a href='\\Сеть\Отчеты\Новый отчет2.xlsx'>" & Date & "новый отчет2</a>

a = sendEmail("адресат", "Тема письма", " o1 <BR><BR> o2 <BR><BR> o3 ")
o1 = <a href='\\Сеть\Отчеты\Новый отчет1.xlsx'>" & Date & "новый отчет1</a>
o2 = <a href='\\Сеть\Отчеты\Новый отчет1.xlsx'>" & Date & "новый отчет2</a>
o3 = <a href='\\Сеть\Отчеты\Новый отчет1.xlsx'>" & Date & "новый отчет3</a>