Here's a link to a version of Goldwave which is excellent for making wav files from stuff you have on tape, and topping an tailing and cleaning them. Then you can put them on CD or whatever - or convert them to, for example, RealAudio files by using Real Producer.

And then you can stick them up on a suitable free website you've set up, and instead of sending big attachments with emails, you just stick the link there, and people can click on it to listen to it or download it if they wish.