use MIME::Entity;
#==========================================================================
   ### Create the top-level, and set up the mail headers:
    $top = MIME::Entity->build(Type     => "multipart/mixed",
                               From     => 'sender@domain.example',
                               To       => 'recipient@domain.example',
                               Path     => $body_path,
                               Subject  => "MIME Test + attachment");
    $body_path = "/home/jk/cpe/nachricht.txt";
    $att_1_path = "/home/jk/cpe/libnet-1.22.tar";
    ### Attachment #1: a simple text document:
    $top->attach(Path=>$body_path,
                 Type=>"Text/plain",
                 Encoding=>"quoted-printable",
                 Disposition  =>  'inline');
    ### Attachment #1: a simple text document:
    $top->attach(Path=>$att_1_path,
                 Type=>"Application/X-tar",
                 Disposition=>"attach",
                 Encoding=>"base64");
    $top->dump_skeleton(\*STDERR);
    $top->smtpsend(host=>"localhost");
#==========================================================================

Content-type: multipart/mixed
Effective-type: multipart/mixed
Body-file: NONE       <============================
Subject: MIME Test + attachment
Num-parts: 2
--
    Content-type: text/plain
    Effective-type: text/plain
    Body-file: /home/jk/cpe/nachricht.txt
    Recommended-filename: nachricht.txt
    --
    Content-type: application/x-tar
    Effective-type: application/x-tar
    Body-file: /home/jk/cpe/libnet-1.22.tar
    Recommended-filename: libnet-1.22.tar
    --