Outlook “Cannot create file” error when opening attachments
Outlook 2007 displays an error message when opening an Excel attachment
“Cannot create file:” error
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This can be caused by deleting the complete contents of your “Temporary Internet Files” folder. When you open an attachment in Outlook 2007, it uses a folder in the “Temporary Interne
t Files” folder as a temporary store for  the file attachment in Outlook.
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To solve this problem, you will need to edit the registry, see below:-
Locate and click the following key in the registry using regedt32:
HKEY_CURRENT_USER\Software\Microsoft\Office\9.0\Outlook\Security\OutlookSecureTTempFolder
1) Make sure the path exists
2) Set the key to read-only for the user
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