perdona, tienes razon, ahi va el código:
-----------------------------------------
<?
$recipient = "
[email protected]";
$subject = "Nuevo mensaje de su sitio web";
$message = '
<html>
<body bgcolor="#FFFFFF" link="#FFFFFF" vlink="#FFFFFF" alink="#FFFFFF">
<table width="80%" border="1" cellpadding="2" cellspacing="2" bordercolor="#000000">
<tr align="center" bgcolor="#0000CC">
<td height="59" colspan="4" bordercolor="#FFFFFF"> <p><font color="#FFFFFF" size="3" face="Arial, Helvetica, sans-serif"><strong><em>NUEVA
CONSULTA DESDE SU SITIO WEB</em>: </strong><a style="TEXT-DECORATION: none" href="http://www.cyberwebs.com.ar">www.cyberwebs.com.ar</a><br>
</font></p></td>
</tr>
<tr bgcolor="#0066FF">
<td width="13%" align="left" valign="middle" bgcolor="#0000CC"><strong><font color="#FFFFFF" size="2" face="Arial, Helvetica, sans-serif">Nombre
y Apellido:</font></strong></td>
<td width="34%" bgcolor="#FFFFFF"><font color="#000000"></font></td>
<td width="18%" align="left" valign="middle" bgcolor="#0000CC"><strong><font color="#FFFFFF" size="2" face="Arial, Helvetica, sans-serif">e-mail:</font></strong></td>
<td width="35%" bgcolor="#FFFFFF"><font color="#000000" size="2" face="Arial, Helvetica, sans-serif">$email
</font></td>
</tr>
<tr bgcolor="#0066FF">
<td align="left" valign="middle" bgcolor="#0000CC"><strong><font color="#FFFFFF" size="2" face="Arial, Helvetica, sans-serif">Comentarios:</font></strong></td>
<td colspan="3" bgcolor="#FFFFFF"><font color="#000000" size="2" face="Arial, Helvetica, sans-serif">$comentar</font></td>
</tr>
</table>
<div align="left"></div>
</body>
</html>
';
$headers = "MIME-Version: 1.0\r\n";
$headers .= "Content-type: text/html; charset=iso-8859-1\r\n";
$headers .= "From: <$email>\r\n";
mail($recipient, $subject, $message, $headers);
?>