I know we can send a MMS over IP or WAP.Is there any difference between these two methods when I encode a JPEG or WAV file into a MMS file in Binary format?

I have read the WAP-209-MMSEncapsulation document,but I didn't find the method how to encode a file into a MMS in Binary format.Would anyone give me some advices?

Would anyone can Encode the following file into a MMS file?
data---11.txt:hello,every one!
the binary file is the best!

Thank you !