Symptom: Sending an attachment using msdb.dbo.sp_send_dbmail results in the following error:
File attachment or query results size exceeds allowable value of 100000
Open Database Mail Configuration Wizard.
Go to the “Select Configuration Task” window; Select the last option to the bottom “View or change systems parameters” and click Next.
“Configure System Parameters” window pops up, modify the “Maximum File Size(Bytes)” Parameter to your need. 10000000 (~10MB) did the trick for us.