sendout = send.SendMailSafe("water","Как дела?", "Привет! Дела?...", "С:\...\МоеВложение.xls")

Dim strTo as String
Dim strSubject as String
Dim strMessageBody as String

strTo = "water"
strSubject = "Как дела?"
strMessageBody = "Привет! Дела?..."
strAttachments = "С:\...\МоеВложение.xls"

sendout = send.SendMailSafe(strTo, strSubject,strMessageBody,strAttachments)

Public Function SendMailSafe1(ByVal strTo As String, _
                                ByVal strSubject As String, _
                                ByVal strMessageBody As String, _
                                Optional ByVal strAttachments As String) As Boolean
With Application.CreateItem( 0 )
    .To = strTo
    .Subject = strSubject
    .Body = strMessageBody
        If Len(strAttachments) >  0  Then
            .Attachments.Add (strAttachments)
        End If
    .Display
End With

End Function

Public Function SendMailSafe1(ByVal strTo As String, _
                                ByVal strSubject As String, _
                                ByVal strMessageBody As String, _
                                Optional ByVal strAttachments As String) As Boolean
With Application.CreateItem( 0 )
    .To = strTo
    .Subject = strSubject
    .Body = strMessageBody
        If Len(strAttachments) >  0  Then
            .Attachments.Add (strAttachments)
        End If
    .Send ' Здесь
End With

End Function