$to = “name@sample.jp”;
$from = “name@yourdomain.jp”;
$subject= “メールタイトル”;
$date = date(’r');
$mail_body = < <メール本文
EOD;

$header['From'] = $from;
$header['To'] = $to;
$header['Subject'] = mb_encode_mimeheader($subject, 'ISO-2022-JP');
$header['Date'] = date('r');
$crlf = "\r\n";
$mime = new Mail_mime($crlf);
$mime->setTXTBody(mb_convert_encoding($mail_body,”JIS”));
$params = array(”text_charset” => “iso-2022-jp”);
$body = $mime->get($params);
$header = $mime->headers($header);
$smtphost = array(’host’ => ‘localhost’);
$mail_object =& Mail::factory(’smtp’, $smtphost);
$mail_object->send($to, $header, $body);