Creation of a e-Mail site

I would like an e-mail site, just like [login to view URL] or hotmail. I want it to be done in one of the following programming languages : ASP.NET -> visual c# (ms visual studio 2005) using sql server 2005 for the db PHP using mysql for the db I want a nice UI. Bids under 90 usd are seriously considered. I also want a step by step tutorial about how to create sites like this.