1.

Run Regedit, and go to this key:

HKEY_CURRENT_USER\Software\Microsoft\Office\10.0\Outlook\Security (change 10.0 to 9.0 for Outlook 2000 SP3 or to 11.0 for Outlook 2003)
2.

Under that key, add a new string value named Level1Remove.
3.

For the value for Level1Remove, enter a semicolon-delimited list of file extensions. For example, entering this:

.mdb;.url

would unblock Microsoft Access files and Internet shortcuts.
Dont u guys think thats way better than allowing all attachments ?