The maximum size of an attachment that you are able to  send is 50 MB, anything larger, and the server will reject the  attachment and/or the receiving mail server will reject the size of the  attachment as well.
* Please note, that dependant on the encoding  that is used, the file size will alter. For example, a 10 MB file might  end up being a 12 MB after encoding.
We suggest if you need to  send larger files, that you upload them via FTP and provide your end  user with a download link that will allow them to download larger file  sizes. 
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