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http://support.microsoft.com/?scid=kb%3Ben-us%3B197066&x=8&y=10

Turn off TNEF (AKA winmail.dat) in Outlook

I hate that Outlook doesn't send proper emails and always seems to want to put emails inside a winmail.dat attachment. Even though most mail clients/anti-virus/anti-malware products now understand it, I still prefer to turn off the setting in Outlook and let it revert to “standard” formatted emails…

Outlook 2007

Windows Registry Editor Version 5.00

[HKEY_CURRENT_USER\Software\Microsoft\Office\12.0\Outlook\Preferences]
"DisableTNEF"=dword:00000001

Outlook 2010

Windows Registry Editor Version 5.00

[HKEY_CURRENT_USER\Software\Microsoft\Office\14.0\Outlook\Preferences]
"DisableTNEF"=dword:00000001