Found on the microsoft website...found it pretty useful, so
share with U guys...
Source : http://support.microsoft.com/default.aspx?scid=kb;en-us;310270

By using the Send To command, you can quickly send a file to
different locations including a floppy disk, your desktop, another
person using e-mail, or the My Documents folder. The SendTo folder
contains the shortcuts for the destinations that are displayed on
the Send To menu. Every user on the computer has a SendTo folder
and can customize its contents.
How to Use the Send To Command
In Windows Explorer or My Computer, right-click a file, and then
point to Send To. On the shortcut menu that appears, click the
destination where you want to send your file. The file is sent to
or activated by the destination that you select.
Destinations on the Send To menu can include any of the
following:
Disk drives (local or network)
Fax printers
Printers
Windows-based programs
Compressed (zipped) folders
The desktop
Mail recipients
The My Documents folder
Add a Destination to the Send To Menu
By default, the Send To menu in Windows XP lists the following
commands (destinations):
Compressed (zipped) Folder
Desktop (create shortcut)
Mail Recipient
My Documents
3 1/2 Floppy ( A: )
CD Drive
To add a destination to the Send To menu, you must add a shortcut
to the SendTo folder. To do this, follow these steps: 1. Click
Start, and then click Run.
2. In the Open box, type sendto, and then click OK.
3. Add a destination by doing one of the following:
Use the drag-and-drop operation to move the item that you want to
the SendTo folder; to do so, right-click, and then click Create
Shortcuts Here.
-or-
Point to New on the File menu, and then click Shortcut.
Follow the instructions in the Create Shortcut Wizard.
A new shortcut is created in the SendTo folder, and it is displayed
on the Send To menu.