Alot of times at work I have to send out emails with larger attachments. However most email clients have a limit. Here are some of the limits:
So Gmail wins on sending out the larger emails however sometimes you have to send out a file that is larger then 25MB. Here is a great little program that will let you send out up to 100MB FREE, its called yousendit.com "lite" if you use outlook (like I do at work) then they integrated it really easy and add it to your toolbar up top
Now should you need to send out larger then 100MB in a email they do have other versions then the lite that will let you send out up to 2GB however those are paid plans - FREE will get you up to 100MB.
One drawback is you can only send one file at a time. Like today I had to send a email with 2 attachments - one was 42MB and the other was 27MB so I had to send it out as two emails. Hey its free so who is to complain.