Helping people with computers... one answer at a time.
Several things are slightly different in Windows Vista, and the location of the File Associations dialog is just one.
I'm using windows Vista, how do I set file associations here? There is no files type tab in Windows Explorer Folders Options.
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I read this question and went "huh?". But you're absolutely right; the file association dialog that we've come to love and hate that's been part of Windows Explorer is no longer there.
The question, of course, is where did it go? To a more logical place perhaps, but with nary a clue as to how to find it.
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File associations are used to tell Windows what program opens what kind of file. For example after you install Microsoft Office, file associations tell Windows that a ".doc" file should be opened by Microsoft Word.
In the past when we've needed to view or modify these settings, we'd fire up Windows Explorer, click on Tools, Folder Options... and then the File Types tab. Only one problem on Vista: it's not there:

On Vista we instead open up Control Panel:

Click on Programs:

Finally we see something that sounds appropriate. Click on Make a file type always open in a specific program:

It'll take a few seconds to load up as it scans the registry for all the settings to be displayed. Once loaded, you can then change which programs open which file types.
Why the move?
It's hard to say, though I do frequently fault Microsoft for changing things that simply don't need to be changed. There's an argument that this should always have been in Control Panel and I actually agree with that. But to move it, without even a hint or a clue as to where to go instead, seems fairly unhelpful.
Article C3133 - August 28, 2007 « »
July 23, 2010 9:58 AM
I am unable to send an attachment with a dat file and DO NOT show a dat file in file association.
If I do reset to dat will I have to change association back on future e-mail attachments?
February 1, 2011 10:35 PM
In my computer all the exe files are opening with windows media player.... please help...
02-Feb-2011
February 5, 2011 11:08 AM
I really needa you to help me i just ordered a usb for my cell phone online and i was really happy to try it but once i tried it what came out was that i needed to setup an association on the setup control panel and i try to but for i could change the program i need to know the name from the extension please help me
March 4, 2012 2:30 PM
I have Windows Vista (x64) and there is no 'Programs' in Control Panel. There is 'Programs and Features' and is like the XP Add Remove Programs. No mention of file associations. Hmm.
July 24, 2012 1:20 AM
Using Vista how does one add a file type that is not listed for association?
Thanks