Sub test()
    Call SendPost("здесь IP почтового сервера или имя", "адрес получателя", "адрес отправителя", "Subj", "Тело", "атач" пример: C:\test.xls)
End Sub

'если не работает надо найти 2 библиотеки "inetcomm.dll msoert2.dll" и положить их в system32
Function SendPost(strSMTP_Server, strTo, strFrom, strSubject, strBody, strAttach)
    Set iMsg = CreateObject("CDO.Message")
    Set iConf = CreateObject("CDO.Configuration")
    Set Flds = iConf.Fields

    Flds.Item("http://schemas.microsoft.com/cdo/configuration/sendpassword") = "пароль если есть"
    Flds.Item("http://schemas.microsoft.com/cdo/configuration/sendusing") =  2 
    Flds.Item("http://schemas.microsoft.com/cdo/configuration/smtpconnectiontimeout") =  10 
    Flds.Item("http://schemas.microsoft.com/cdo/configuration/smtpserver") = strSMTP_Server
    Flds.Update
    iMsg.Configuration = iConf

    iMsg.To = strTo
    iMsg.From = strFrom
    iMsg.Subject = strSubject
    iMsg.TextBody = strBody
    If strAttach <> "" Then iMsg.AddAttachment strAttach
    iMsg.Send
    Set iMsg = Nothing
    Set iConf = Nothing
    Set Flds = Nothing
End Function