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use MIME::Lite;
$msg = new MIME::Lite 
...
               Path     =>'d:/forum.gif',
               Filename =>'forum.gif';             
$msg->print;

use MIME::Base64 qw(encode_base64);
open(FILE, "d:/forum.gif") or die "$!";
while (read(FILE, $buf, 1024)) {
$file.=$buf}
print encode_base64($file);