http://urbanlegends.about.com/library/bl_work_moose_in_harness.htm
Analysis: The image is a fake, as are the various captions and stories accompanying it on its email rounds since early February 2007. One version says the photo was taken in Wyoming. Another says it was taken on St. Joseph Island in Lake Huron, Canada. Yet another claims it was taken in Maine. In truth, the picture is a composite, different parts of which could have been taken anywhere in the world.
A peek at its EXIF data reveals that the original photograph (presumably of the woodsy background) was taken with a Kodak digital camera on September 10, 2006, and edited in Adobe Photoshop on December 12, 2006. Let's examine it more closely.
Chevaux d'Abitibi
Detail #1
The gentleman who appears to be harnessing the moose is wearing a blue jacket emblazoned with an illustration of a horse-drawn carriage and a logo that includes the words "Chevaux d'Abitibi" ("Horses of Abitibi"). From these, it seems reasonable to postulate that: 1) this element of the image was cut and pasted from a photo taken in the Abitibi region of Quebec, Canada, and 2) in that original photograph the subject was harnessing (or perhaps shoeing) a horse, not a moose.
The strap to nowhere
Overall, our mystery Photoshopper did a pretty convincing job of creating the impression that the moose is actually wearing a harness, though I wonder -- admittedly knowing very little about such things -- if the type of rig shown isn't too fancy for hauling logs. Note the telltale dark outline (or shadow) around the bit of strap curling down below the moose's midsection. Note, too, that when the contrast is softened on the portion of the image around the man's right hand (see Detail #2), he appears to be holding a six-inch length of strap attached to... nothing!
Mirror-image woodpiles
Lastly, note the matching woodpiles -- they are mirror images, actually -- in the lower right and left-hand corners of the photo. Nice trick, barely noticeable on first glance, but a clear example of the kind of photo fakery that went into the construction of this image.