Set the default email client on a per-user basis
DefaultMail utility helps you set the default email client for the currently logged on user account in Windows XP. Note that Windows XP's user interface does not provide you an option to set a per-user default email client. One setting affects all the users, machine-wide.
1.0 - [May 20, 2004] Initial release
2.0 - [June 26, 2004] SimpleMAPI calls now launch the per-user default mail client
2.1 - [Aug 21, 2005] Changes in UI, error-handling improvements
2.2 - [May 27, 2006] Maintenance release
You can download DefaultMail v2.2 from here
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DISCLAIMER: DefaultMail is a freeware, provided "as-is", without warranties of any kind. The author will not be liable for any special, incidental, consequential or indirect damages due to loss of data or any other reason.