VB.net gnerate email message

Question

In an existing vb.net 2010 application, I would like to create an email message for selected users using outlook 2013 and/or webmail that is supported by office 365. This email message would be generated when a user clicks a button to have a 'letter' generated. This email message would be generated when duplicate rec ords are located in the sql server 2012 database. The duplicate records should not occur in 99% of the cases but there is a chance the duplicate record can happen.

Thus would you show me the code on how to generate this email message?