Basically, just rip the cd to your computer, using itunes or windows media player. Its easy enough. Insert the cd into your computer and go to windows media player, or itunes, or if your using windows xp, as soon as you put a cd in it detects it and gives you options, one of which is rip.
Next, open your email client, hotmail or outlook and find the files on your computer, probably in My Music, then attach them to an email. You might have to do them seperately, if ur email account doesnt let you send big files. A good idea is to get MSN messenger, or windows live messenger as its called now, get whoever you want to send the cd to to get it too, add them, create a sharing folder and add all the cd's files to the sharing folder. This sends all the files in a sharing folder to your friend. This is all explained better in the help menu in MSN though.
Hope this helps!