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The recipient commands don't appear on the Send To submenu of the File menu
Make sure you have installed Microsoft Outlook, Microsoft Outlook Express, Microsoft Exchange Client, or another 32-bit e-mail program compatible with the Messaging Application Programming Interface (MAPI).
If you have installed Microsoft Exchange or a compatible e-mail program, make sure Mapi32.dll is in the Windows System or System32 folder.
If you have installed Lotus cc:Mail or a compatible e-mail program, make sure Mapivi32.dll, Mapivitk.dll, and Mvthksrv.exe are in the Windows System or System32 folder.
The e-mail button doesn't appear on the standard toolbar
If you don't have an e-mail program (such as Microsoft Outlook) installed on your computer, the E-mail button 
does not appear on the standard toolbar.
The Microsoft Excel data in e-mail doesn't look or work right
You and the recipient of your mail must each have an e-mail program that can view messages in HTML format. If you view Excel data in an e-mail program that doesn't support HTML, the data may not be formatted correctly and graphics may not appear.
If you want the Excel data to look the same on the recipient's system as on yours, send the data as an attachment so that the recipient can open it in Excel. To view an attached workbook, recipients need Excel 97 or later. If you need to send a workbook that you've saved in an earlier Excel format as an attachment, use Microsoft Outlook or your e-mail program to create and send the message.
I can't send my Web page as an e-mail attachment
Web pages cannot be sent as attachments. If you use Microsoft Excel to attach an HTML file to an e-mail message, Excel automatically converts the HTML file to an .xls file.
To send a copy of your Web page in e-mail, you must send it as the body of your message. On the File menu, point to Send To, and then click Mail Recipient.