Private Declare Function ShellExecute& Lib  "shell32.dll"  Alias  "ShellExecuteA"  (ByVal hwnd As Long, _
           ByVal lpOperation As String, ByVal lpFile As String, ByVal lpParameters As String, _
           ByVal lpDirectory As String, ByVal nShowCmd As Long)
Private Sub Form_Load()
Label2.Caption =  "bigsharig@mtu-net.ru" 
End Sub
Private Sub Label2_Click()
Call ShellExecute( 0 ,  "Open" ,  "mailto:"  + Label2.Caption +  "?Subject="  +  "Письмо от дурацкого клиента" ,  "", " D:\test.xml",  1 )
End Sub