[DooMer]

Class simpleMail { 
	
	var $parts = array(); 
	var $to = ''; 
	var $from = ''; 
	var $headers = ''; 
	var $subject = ''; 
	var $body = '';
	var $filename =  ""; 
	var $file =  ""; 
	
	function clear() { 
		$this->parts = array(); 
		$this->to =  ""; 
		$this->from =  ""; 
		$this->subject =  ""; 
		$this->body =  ""; 
		$this->headers =  ""; 
		$this->filename =  ""; 
		$this->file =  ""; 
	}
	
	
	function send() {
		
		// main headers
		$headers = 'MIME-Version: 1.0' . "\r\n";
		$headers .= 'Content-type: text/html; charset=utf-8'. "\r\n";
		// add headers
		$headers .= 'To:'.$this->to. "\r\n";
		$headers .= 'From:'.$this->from. "\r\n";
		$headers .= 'Subject:=?utf-8?B?'.base64_encode($this->subject). "?=\n";
		
		
		if($this->file && $this->filename){
			$fp = fopen($this->file, "r");
			$file = fread($fp, filesize($this->file));
			$file = chunk_split(base64_encode($file));
			$filename = basename($this->filename);
			
			$headers .= "Content-type: application/msword; name=$filename\r\n";
			$headers .= "Content-transfer-encoding:base64\r\n\r\n";
			$headers .= $file. "\r\n\r\n";
		}
		mail($this->to, "", $this->body, $headers); 
	} 
	
	function __set( $name, $value ){
		
		foreach ( get_class_vars($this) as $var ) {
			$this->$var = $value;
		}
	}
	
}


$mailer = new simpleMail();
$mailer->from = 'от дяди васи';
$mailer->subject = 'Тема';
$mailer->filename =  "report.xls"; 
$mailer->file =  "x:\report.xls"; 	
$mailer->to = "bill_gates@microsoft.com";
$mailer -> body = "";
$mailer->send();

Те повезло что меня на работе недавно припахали сделать )