The values in the System.Net.Mime.TransferEncoding enumeration are used with the System.Net.Mail.AttachmentBase.TransferEncoding property.
The Content-Transfer-Encoding header specifies the encoding of the associated message body so that it meets SMTP requirements. SMTP requires data for transport to be in 7-bit US-ASCII characters with lines no longer than 1000 characters.
Content-Transfer-Encoding values are described in detail in RFC 2045 Section 6, available at tp://www.ietf.org/.