http://premailer.dialect.ca/
premailer is a great tool for converting html code into mail formatted as html.
Tips: Use outlook express to send html emails.
Create a new message, then click insert, text from file, select the html file.
A div with a background image will not display in gmail web viewer but it does display on iphone email. So use a normal img tag, and test with various email clients.
http://www.dotemplate.com/
dotemplate.com is very cool for creating a quick css template for a web site.