Work with Attachments
For devices that don't officially offer any user-accessible file storage, the iPad, iPhone, and iPod touch do a surprisingly good job of handling attachments to both incoming and outgoing email messages.
Incoming Attachments
Usually, an incoming message that include attachments show a
paperclip icon 
by to the sender's name in the message list.
Without any additional software, iPhone OS devices can natively view
(or play) a wide variety of file formats, including the
following:
Graphics: JPEG, GIF, PNG, TIFF
Audio: MP3, AAC (.m4a), AIFF, WAV
Office documents: Word, Excel, PowerPoint, Pages, Keynote, Numbers
Universal formats: PDF, ...
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