1. First of all make sure you have chosen mmc as message storage ever if not do it now if it ask to copy press no. 2. Then get the " Mail " folder of S60V2 handset and copy it to P.C. 3. You will get that folder from { \system\mail Where ! is drive you choosed } 4. now connect your S60V3 handse t to pc via cable in data transfer mode {you must have to change message memory to phone memory} 5. once connected go to { \private\1000484b Where ! is your MMC drive at P.C .} 6. Now open the folder mail of S60V2 Handset that you had just copied to P.C. and select the content of it and paste in the folder of S60V3 handset that is { \private\1000484b Where ! is your MMC drive at P.C. } . 7. now replace all file when it prompt 8. Its done now disconnect your handset and change your message memory to Memory card 9. if you followed every thing you will be successful [NOTE:- Dont copy paste the whole "mail" folder of S60V2 handset and rename it to mail2 it will fail just copy all files insideit and paste inside "mail2" folder]