I highly doubt it. besides it would only get flagged as spam or a virus because adsense uses javascript.
I heard it from an another site.. I did some search for this. but I can't find.... thanks for your reply..
No. See the Google TOS here Ad Placement Publishers are encouraged to experiment with a variety of placements and ad formats. However, AdSense code may not be placed in inappropriate places such as pop-ups, emails or software. Publishers must also adhere to the policies for each product used.
If you mean adding AdSense to emails you send out then don't even try this as its against TOS. You'll be banned big time....lol