I have just recently switched from a Windows machine to an Apple iMac.
To transfer all my mail and attending file structures (inbox & Sent & Local Folders) from my Windows Thunderbird Mail to my iMac Apple Mail I did the following:
Prior to transfer start Windows Thunderbird and select your mail account. Then select; File, Compact Folders. This is an absolute must action to prevent file corruption.
Close Thunderbird.
On the PC locate Thunderbirds profile which is usually in:
C:\Documents and Settings\
user name\Application Data\Thunderbird\Profiles\********.default
Copy the entire contents of the \********.default directory to a USB stick or data disk etc.
Plug USB stick into your Mac.
On the iMac within Mail, goto:
File, Import Mailboxes, select Thunderbird, press Continue and locate the Thunderbird profile directory on the USB stick and let Mail do its thing.
In Mail they will appear under "On My Mac" as "Imported Mail".
Rearrange to your likening.
Now goto Mailbox on the menu bar and select "Rebuild". This will ensure there is no file corruption after Mail has imported and converted your Thunderbird mail files.
Quit Mail and restart and that is all there is to it. All your old Windows Thunderbird Mail should be there including attachments.
NOTE 1: There will be a blue dot to the left of each and every email as Apple Mail believes you have not read these emails. It will also colour any email a light brown if it believes it to be Junk mail.
NOTE 2: To bring Outlook Express and Address Book into Apple Mail you need to install
Thunderbird Mail onto your PC. It will ask whether you want to import OLE and Address Book into Thunderbird, click the appropriate boxes and let it do its thing. All file structures, dates and attachments will be retained. I have found this to be the simplest and cheapest way to do this.
ADDITION (10/03/08): I have since found this little free program which rebuilds all your iMail boxes in one go - "
Speedmail"