To resolve this problem you need to clear the Outlook temporary files and you should be OK. To do it, follow these instructions:
1. Close Microsoft Outlook
2. Click [Start] select ‘Run’ and type ‘Regedit’ and click [OK]
3. Click the top of the left navigation tree and on the top menu click on ‘Edit’ then select ‘Find’
4. In the ‘Find’ dialog box type OutlookSecureTempFolder and click [OK] to find this registry key. It may be located at: HKEY_CURRENT_USER\Software\Microsoft\Office\11.0\Outlook\Security
5. This key will contain the folder location for the Outlook temporary files. It may looks like
C:\Documents and Settings\%USERNAME%\Local Settings\Temporary Internet Files\OLK#\ (where # is a random letter or number)
6. Copy the location of that folder.
7. Open Windows Explorer and past it on the address box and press [Enter].
8. Once Windows Explorer open you will see all temporary files. Select all (use Ctr-A) and delete all the files.
9. Open Microsoft Outlook and now you should be able to open any attachments.
Applies to Outlook 2010