Hi
I am found this from this link

http://www.ruby-forum.com/topic/1159192


So i have done this

require 'net/smtp'
require 'fileutils'
require 'rubygems'
require 'base64'

 fn = 'bay1.gif'
  src = "#{Base64.encode64(File.read(fn))}"
  #new_tag = "<img src='#{src}'>"

message = <<MESSAGE_END
From:test user <test / test.com>
To: testuser <test / test.com>
MIME-Version: 1.0
Content-type: text/html
Subject: SMTP e-mail test

This is an e-mail message to be sent in HTML format

<p><img src="#{src}" alt="bay1.gif" width="32" height="32"></p>

MESSAGE_END


Net::SMTP.start('smtp.myemail.com') do |smtp|
  smtp.send_message message, 'test / test.com',
                             'test1 / test1.com
end


but still now luck ..
Please give me little bit more light

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