Saving emails and so forth in win98se

I want to reformat my wifes computer but she has about a gazillion emails she wants to keep to refer back to for her online biz so how can I save and import them to a new Os?

Search for a file called "inbox.dbx". When you find it, make note of the directory it's in... navigate to that directory, and you should find everything else - deleted items, sent items, etc.

Once you've moved them over to the other machine, use OE's "Import" option to import them back into wherever you want them.