How do you create an association in the folder options control panel
when trying to open an attachment email? The file does not have a
program associated with it for opening it.

What is the extension of the file that you are trying to open? If we
know that perhaps I or someone else might be able to help you to
choose the program needed to open it.

In case you know the program that has to be used for opening it, then
here's the method to follow:

1) Save the file to your hard disk.
2) Right Click on the file and Select "Open With"
3) Click on Choose Program and select the program that you want this
file to be opened with.

All the best.

To associate a file name extension with a file type
Open Folder Options in Control Panel (Click Start, point to Settings,
and then click Control Panel.Double-click Folder Options )

On the File Types tab, click New. 
Type a new or existing file name extension. Click Ok. You can see the
new extension in the registered file type list box. To set the deafult
application with which the file opens, select the newly added
extension and click the Change button.
You can also set the icon for the new file type using the Advanced button.

What OS are you using and what application do you access your mail from?

Any luck?

you have specified that you like to create an association and you must
be using windows i hope so from the way you posted ur question ok fine

first: look at the extension of the file to do that right click the
file select properties there in "type of file" you can see what is
it's extension

second: all normal extensions will be already associated to default
applications if ur's is not associated try to open it with notepad
check whether "always use this application" is not selected before you
try to open. this might give you a clue in its first few lines

third: try the above process with all the applications in that list
one of those must open the file for you, if not search for the
application that could possibly open that file in any search engines