*** The new variable sendmail-coding-system specifies the code<BR>
conversion for outgoing mail.  The default value is nil.
<P>
Actually, there are three different ways of specifying the coding system
for sending mail:
<P>
- If you use C-x RET f in the mail buffer, that takes priority.
- Otherwise, if you set sendmail-coding-system non-nil, that specifies it.
- Otherwise, the default coding system for new files is used,
  if that is non-nil.  That comes from your language environment.
- Otherwise, Latin-1 is used.
<P>