The exact location depends on your operating system and layout settings of Control Panel.
If your Control Panel is set in Classic Layout view, you can see the Mail option (generally known as applet) in the list of icons.
If you are using Windows Vista (64-bit version)
, the icon can be found in the “View 32-bit Control Panel Items”
If your Control Panel is set in Category Layout view, the Mail applet can be found in: Windows XP:
User AccountsWindows Vista:
User AccountsWindows Vista (64-bit):
Additional Options > View 32-bit Control Panel ItemsWindows 7:
User Accounts and Family SafetyWindows 8:
User Accounts and Family Safety
Or other than these, you can also search it. In Windows Vista (32-bit only), 7 and 8, there is also a quick way of finding it by typing “mail” in the search box in the right top corner of Control Panel.
Hope this would be helpful.