while( $row = mysql_fetch_row( $sqlQuery ) )
            {
            $line = '';
                foreach( $row as $value )
                {
                    if ( ( !isset( $value ) ) || ( $value == "" ) )
                    {
                    $value = "t";
                    }
                    else
                    {
                    $value = str_replace( '"' , '""' , $value );
                    $value = '"' . $value . '"' . "t";
                    }
                $line .= $value;
                }
            $data .= trim( $line ) . "n";
            }
            $data = str_replace( "r" , "" , $data );

            $cho = "$headern$data";
            echo $cho;

$headers = "From:abcdf.k@gmail.com(PFC Web Admin) rn";
$headers .= "MIME-Version: 1.0rn";
$headers .= "Content-Type: application/vnd.ms-excel";
$headers .= 'Content-Disposition: attachment; filename=Test.xls' . "rn";
$headers  .= "Content-Transfer-Encoding: base64rn";
$headers  .= "".$cho."rn";
$subject = 'Record November';

   $mail = mail( 'abc.k@gmail.com', $subject, $msg, $headers );
   if( $mail == true )
   {
      echo "Message successfully sent";
   }
   else
   {
      echo "Message could not be sent";
   }

<?php
include_once('inc/dbConnect.inc.php');
error_reporting(E_ERROR);
$sql = mysql_query("SELECT * FROM tablename");
$row=mysql_fetch_assoc($sql);
$filename='temp/'.$filename.'.csv';
$fp=fopen($filename,"w");
$seperator="";

$comma="";

foreach($row as $name =>$value)

{

$seperator.=$comma.''.str_replace('','""',$name);
$comma=",";

}
$seperator.="n";
 $seperator;

fputs($fp,$seperator);

mysql_data_seek($sql,0);

while($row=mysql_fetch_assoc($sql))

{

$seperator="";

$comma="";
foreach($row as $name =>$value)

{

$seperator.=$comma.''.str_replace('','""',$value);
$comma=",";

}

$seperator.="n";
fputs($fp,$seperator);

}

fclose($fp);
$my_file = $filename.'.csv';
$path = "temp/";


$from_name = "hhhhh";

$from_mail = "abc@gmail.com";

$mailto = "abc@gmail.com";

$subject = "This is a mail with attachment.";

$message = "Hi,rn do you got attachment?rnrHara";

$replyto="haraprasad@lemonpeak.com";
$file = $path.$my_file;
    $file_size = filesize($file);


$handle = fopen($file, "r");

$content = fread($handle, $file_size);

fclose($handle);

$content = chunk_split(base64_encode($content));

$uid = md5(uniqid(time()));

$name = basename($file);

 $header = "From: ".$from_name." <".$from_mail.">rn";

$header .= "Reply-To: ".$replyto."rn";
    $header .= "MIME-Version: 1.0rn";

 $header .= "Content-Type: multipart/mixed; boundary="".$uid.""rnrn";

$header .= "This is a multi-part message in MIME format.rn";

$header .= "--".$uid."rn";

$header .= "Content-type:text/plain; charset=iso-8859-1rn";

$header .= "Content-Transfer-Encoding: 7bitrnrn";

$header .= $message."rnrn";
    $header .= "--".$uid."rn";

$header .= "Content-Type: application/octet-stream; name="".$filename.""rn"; // use different content types here

$header .= "Content-Transfer-Encoding: base64rn";

$header .= "Content-Disposition: attachment; filename="".$filename.""rnrn";
    $header .= $content."rnrn";

$header .= "--".$uid."--";

mail($mailto, $subject, "", $header)

?>