DECLARE  @tableHTML  NVARCHAR(MAX)

SET @tableHTML =
    N'<H1>Ежедневный отчет по сотрудникам</H1>' +
	N'<table border="1">' +
    N'<tr><th>Сотрудник</th><th>Начало работы</th>' +
    N'<th>Конец работы</th><th>Время работы</th></tr>' +
    CAST ( (  
SELECT td=lower(vcName), '', 
td=cast(datetime1)as nvarchar(20)) +'Z' , '',

td=datetime2 , '',
td= 
convert(varchar,time3, 8)) 
FROM UserName t
where t.dEventTime between '20130401' and '20130601'
GROUP BY lower(vcName), CONVERT(VARCHAR(128), t.dEventTime, 104) order by lower(vcName)
              FOR XML PATH('tr'), TYPE 
    ) AS NVARCHAR(MAX) ) +
    N'</table>'


EXEC msdb.dbo.sp_send_dbmail
@body = @tableHTML,
    @body_format = 'HTML', ;

case when cast(CONVERT(VARCHAR(30),datetime1),120)as nvarchar(20)) is null then 'нет данных' else cast(CONVERT(VARCHAR(30),datetime1),120)as nvarchar(20)) end