Converting from Eudora to Outlook 2002, 2003 and 2007
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Information on transferring Mailboxes and Addresses from Eudora to Outlook 2002, 2003, and 2007 using Outlook Express.
Please refer to the following Microsoft Knowledge Base article on how to import your messages and address book from Eudora 6.x or 7.x. While the article does not reference Outlook 2007 or Eudora 7.x, the steps are the same.
Note: The article referenced below indicates that attachments are lost during the process. When tested by the Eudora Conversion Committee of 2007, this was not the case.
http://office.microsoft.com/en-us/assistance/HA011391911033.aspx