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From Mail Help:
Backing up mailboxes and addresses
You may wish to back up your mailboxes, messages, addresses, and account settings as part of your regular backup strategy.
To back up mailboxes and addresses, make copies of:
The Mail folder, located in the Library folder of your home folder.
The file com.apple.mail.plist, located in the Preferences folder of your Library folder. This file stores the preferences you set in Mail Preferences.
The folder AddressBook, located in the Application Support folder of your Library folder. The folder AddressBook contains the information in your address book, which is used by both Address Book and Mail.
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