The following attachment types/extensions are blocked:
.ANI Windows animated cursor file security vulnerability
.ASF Windows media files
.BAT DOS Batch file
.BMP Possible buffer overflow in Windows
.CER Dangerous Security Certificate (according to Microsoft)
.CHM A Windows compiled help file
.CMD DOS command instruction
.CNF A SpeedDial script
.COM DOS executable
.CPL Control Panel Item
.CUR Windows cursor file security vulnerability
.EXE Windows Executable
.HLP Windows help file security vulnerability
.HTA Archived HTML page
.ICO Windows icon file security vulnerability
.INS Windows Internet Settings
.ITS Dangerous Internet Document Set (according to Microsoft)
.JOB Possible Microsoft Task Scheduler attack
.JS Javascript file
.JSE Jscript
.LNK Eudora link
.MA[DFGMQRSVW] Microsoft Access shortcuts
.MAU Dangerous attachment type (according to Microsoft)
.MD Dangerous attachment type (according to Microsoft)
.MHTML Eudora meta-refresh
.MNG MNG/PNG movies
.PIF MS-DOS Program shortcut
.PRF Dangerous Outlook Profile Settings (according to Microsoft)
.PST Dangerous Office Data File (according to Microsoft)
QuickTime movies
.REG Windows Registry patches
.SCF Windows explorer command
.SCR Windows screensaver
.SCT Windows script component
.SHB Shortcut into a document
.SHS Shell script object
.SYS DOS executable
.TMP Dangerous Temporary File (according to Microsoft)
.VB[ES] Visual Basic scripts
.VSMACROS Dangerous Visual Studio Macros (according to Microsoft)
.VS Dangerous attachment type (according to Microsoft)
.WS Windows scripting host scripts
.WS[CFH] Windows scripting host scripts
.XNK Microsoft Exchange shortcut
Some of the above attachments can be sent by simply renaming the attachment to something harmless. You would then include instructions with the message to rename the file back to its original type upon receipt. This won't work though for .exe and certain other attachments, as Mailscanner can tell when it scans it what type of attachment it is.