There are a couple of ways to e-mail through VB. You can use the mapi controls which use the default mailing program on the system to send and receive mail, or you can you search the web for an smtp componet that will allow you to send e-mail directly to the smtp server. I've used the smtp...
what you want to do is build a Pivot Table, that will give you the ability to do what you are looking for. You will have to play with it a little bit droping and moving the values around.