After moving to Exchange in the workplace (accessed via IMAP) I experienced this problem for weeks under Leopard's Apple Mail, and was unable to find a solution. Since my upgrade to Snow Leopard, I am happy to report that this oddity seems to have been fixed somehow.
I tested this by opening my Inbox in Apple Mail on two different machines simultaneously: one with Leopard, and one with Snow Leopard. I then created a simple message in each client and sent it to myself, and viewed each of these on both machines. The result?
The message I generated in Apple Mail 3.6 showed an ATT file as usual when viewed in that client. However, I no longer see these ATTxxxxx.htm files along with any messages on 10.6. No such files are created when authoring new messages in Apple Mail 4.1 either - even when viewing them on my OS X 10.5 machine, I don't see anything out of the ordinary.
So for what it's worth, _moving to OS X 10.6 seems to have corrected this glitch for me_, and may do the same for you.
(One further oddity worthy of mention - in a few posts on this subject I have seen suggestions that placing attachments at the very bottom of a new message and eliminating any text below them might prevent the creation of these extra files in Apple Mail. When I failed to do this in Leopard, the received message was entirely empty on the Snow Leopard machine; no visible body text, and seemingly no way to see the attachment. Perhaps a bug relating to the repair of the first glitch...)