Примерно так:

[php]<?php
$to = $_POST['to'];
$email = $_POST['email'];
$name = $_POST['name'];
$subject = $_POST['subject'];
$comment = $_POST['message'];

$To = strip_tags($to);
$TextMessage =strip_tags(nl2br($comment),"<br>");
$HTMLMessage =nl2br($comment);
$FromName =strip_tags($name);
$FromEmail =strip_tags($email);
$Subject =strip_tags($subject);

$boundary1 =rand(0,9)."-"
.rand(10000000000,9999999999)."-"
.rand(10000000000,9999999999)."=:"
.rand(10000,99999);
$boundary2 =rand(0,9)."-".rand(10000000000,9999999999)."-"
.rand(10000000000,9999999999)."=:"
.rand(10000,99999);


for($i=0; $i < count($_FILES['youfile']['name']); $i++){
if(is_uploaded_file($_FILES['fileatt']['tmp_name'][$i]) &&
!empty($_FILES['fileatt']['size'][$i]) &&
!empty($_FILES['fileatt']['name'][$i])){

$attach ='yes';
$end ='';

$handle =fopen($_FILES['fileatt']['tmp_name'][$i], 'rb');
$f_contents =fread($handle, $_FILES['fileatt']['size'][$i]);
$attachment[]=chunk_split(base64_encode($f_contents));
fclose($handle);

$ftype[] =$_FILES['fileatt']['type'][$i];
$fname[] =$_FILES['fileatt']['name'][$i];
}
}

/***************************************************************
Creating Email: Headers, BODY
1- HTML Email WIthout Attachment!! <<-------- H T M L ---------
***************************************************************/
#---->Headers Part
$Headers =<<<AKAM
From: $FromName <$FromEmail>
Reply-To: $FromEmail
MIME-Version: 1.0
Content-Type: multipart/alternative;
boundary="$boundary1"
AKAM;

#---->BODY Part
$Body =<<<AKAM
MIME-Version: 1.0
Content-Type: multipart/alternative;
boundary="$boundary1"

This is a multi-part message in MIME format.

--$boundary1
Content-Type: text/plain;
charset="windows-1256"
Content-Transfer-Encoding: quoted-printable

$TextMessage
--$boundary1
Content-Type: text/html;
charset="windows-1256"
Content-Transfer-Encoding: quoted-printable

$HTMLMessage

--$boundary1--
AKAM;

/***************************************************************
2- HTML Email WIth Multiple Attachment <<----- Attachment ------
***************************************************************/

if($attach=='yes') {

$attachments='';
$Headers =<<<AKAM
From: $FromName <$FromEmail>
Reply-To: $FromEmail
MIME-Version: 1.0
Content-Type: multipart/mixed;
boundary="$boundary1"
AKAM;

for($j=0;$j<count($ftype); $j++){
$attachments.=<<<ATTA
--$boundary1
Content-Type: $ftype[$j];
name="$fname[$i]"
Content-Transfer-Encoding: base64
Content-Disposition: attachment;
filename="$fname[$j]"

$attachment[$j]

ATTA;
}

$Body =<<<AKAM
This is a multi-part message in MIME format.

--$boundary1
Content-Type: multipart/alternative;
boundary="$boundary2"

--$boundary2
Content-Type: text/plain;
charset="windows-1256"
Content-Transfer-Encoding: quoted-printable

$TextMessage
--$boundary2
Content-Type: text/html;
charset="windows-1256"
Content-Transfer-Encoding: quoted-printable

$HTMLMessage

--$boundary2--

$attachments
--$boundary1--
AKAM;
}

/***************************************************************
Sending Email
***************************************************************/
$ok=mail($To, $Subject, $Body, $Headers);
echo $ok?"<h1> Mail Sent</h1>":"<h1> Mail not SEND</h1>";
?>[/php]

вам в поиске - форма обратной связи, там с прикреплением были примеры

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