www.codeproject.com/KB/aspnet/EmbedImage.aspx
htmlView = System.Net.Mail.AlternateView.CreateAlternateViewFromString("<html><body " & _
"style='font-family:Segoe UI, Arial; font-size: 11pt;'><p>" & _
txtBody.Text.Trim & "</p>'<img src='cid:image1'></body></html>", Nothing, "text/html")
img src="cid:image1"
imageResourceEs.ContentId = "image1"
!Inside the HTML message create the "holders" for the images
img src="cid:image1"
img src="cid:image2"
! Create the resources
Dim lkImage1 As New
System.Net.Mail.LinkedResource(FileName, "image/gif")
Dim lkImage2 As New
System.Net.Mail.LinkedResource(FileName, "image/gif")
! Link the resources
lkImage1.ContentId = "image1"
lkImage2.ContentId = "image2"
www.systemnetmail.com/faq/4.4.aspx