este es el sript que utilizo
<?php
$message="<html><body><img src='http://www.webbolivia.net/imagenes/banner.jpg'></body></html>";
$headers.="Mime-Version: 1.0\n";
$headers.= "Content-Type: text/html; charset=iso-8859-1\n";
mail("
[email protected]","El tema", $message,
"From: webmaster@$SERVER_NAME\nReply-To: webmaster@$SERVER_NAME\nX-Mailer: PHP/",$headers . phpversion());
?>