use strict;
use warnings;
use Mail::Sendmail;
use MIME::QuotedPrint;
use MIME::Base64;

my $file1 = 'c:\test1.xls';
my $file2 = 'c:\sample.zip';


my $file3 = $file2 || $file1; # file to attach

my %mail = ( To   => "abc@yahoo.com",
	          From    => "def@yahoo.com",
	          Cc      => "hij@yahoo.com",
	          Subject => "Two Attachments",
	          smtp    => 'mac.abc.com'
	         );

my $content;
{ local $/ = undef; # slurp file
open IN, $file3 or die "Error opening $file3: $!";
binmode IN; $content = <IN>; 
$mail{body} += encode_base64(<IN>);
close IN;
}


my $boundary = "====" . time() . "====";
$mail{'content-type'} = "multipart/mixed; boundary=\"$boundary\"";

my $message = encode_qp( $email_body );

my $len = length $$mail{body};
$mail{body} = <<EOD;


$boundary
Content-Type: text/plain; charset="iso-8859-1"
Content-Transfer-Encoding: quoted-printable

$message
$boundary
 
Content-Type: application/octet-stream; name="$file3"
Content-Disposition: attachment; filename="$file3"
Content-Transfer-Encoding: base64
Content-Length: $len

$mail{body}
--$boundary
Content-Type: application/vnd.ms-excel; name="$file3"
Content-Disposition: attachment; filename="$file3"
Content-Transfer-Encoding: base64
Content-Length: $len

$mail{body}
$boundary--
END_OF_BODY



sendmail(%mail) or die $Mail::Sendmail::error;

open(OUT, ">>$sendmail_log") or die "Cannot open LOG file $file3: $!";
print OUT $Mail::Sendmail::log;
print OUT "\n==============================================================================\n";
close(OUT);