Это работает в Office 97 и любой другой Exchange, которая у нас была тогда:
Dim oOApp As Outlook.Application
Dim newMail As Outlook.MailItem
Set oOApp = CreateObject("Outlook.Application")
Set newMail = oOApp.CreateItem(olMailItem)
With newMail
.Display
.Body = whatever
.Subject = whatever
.Attachments.Add whatever
.Recipients.Add (whomever)
.Send
End With
Set newMail = Nothing
Set oOApp = Nothing