Can I send or receive an executable file @ GMail?
http://gmail.google.com/support/bin/answer.py?answer=6590&query=virus&topic=&type=f
Can I send or receive an executable file @ GMail?
As a security measure to prevent potential viruses, Gmail does not allow you to receive executable files (such as files ending in .exe) that could contain damaging executable code.
Gmail does not accept these types of files, even if they are sent in a zipped (.zip, .tar, .tgz, .taz, .z, .gz) format. If someone tries to send this type of message to your Gmail account, the message will be bounced back to the sender.