http://support.microsoft.com/default.aspx?scid=kb%3Ben-us%3B310270
To add a destination to the Send To menu, you must add a shortcut to the SendTo folder. To do this, follow these steps:
1. Click Start, and then click Run.
2. In the Open box, type sendto, and then click OK.
3. Add a destination by doing one of the following:
• Use the drag-and-drop operation to move the item that you want to the SendTo folder; to do so, right-click, and then click Create Shortcuts Here.
-or-
• Point to New on the File menu, and then click Shortcut.
Follow the instructions in the Create Shortcut Wizard.
A new shortcut is created in the SendTo folder, and it is displayed on the Send To menu.