That site has information about .eml files as being an Outlook Express Electronic Mail file. In the same paragraph, it is suggested that the files are commonly worm carriers so check with the person who sent it to you.
A file with a .eml extension is from a Windows Outlook export. I think you are going to have trouble opening that on a Mac. You can try it with Entourage, but you might want to have the original sender simply forward the message to you. I think they exported it and then sent the export.
Edit: interesting point from Mike. Make sure you know the sender, not that it will hurt your Mac, but still...!
.eml files are created by Microsoft Outlook Express. If you have Microsoft Entourage on your system, that should be able to open them. Otherwise, one site I read claimed that .eml files are just standard text with a different extension, so you may be able to get it to open with Text Edit (launch Text Edit and open the file, or double-click the file and select Text Edit as the app to use).