To provide an e-mail distributing system for inserting a document of the required content corresponding to a budget even when the budget for inserting the document of the prescribed content into e-mail lacks for number the distribution of e-mail.

This e-mail distributing system has a database for preserving an advertisement document and its appearance rate data, an identification sign detecting means for detecting an advertisement inserting tag Tg imparted in the e-mail, an appearance rate detecting means for detecting an appearance rate of the advertisement document corresponding to the detected advertisement inserting tag Tg, an e-mail selecting means for optionally selecting the e-mail of the number corresponding to this appearance rate from a plurality of e-mail prepared for distribution, an inserting means for inserting the advertisement document into mail of the selected e-mail, and an e-mail distributing means for distributing this advertisement document-inserted e-mail together with the other e-mail.

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