if the exe is a program, you're probably outta luck, there's WINE, but I don't know how to make it work in MacOS X. But if it's a self extracting zip file, you might be able to rename the .exe to .zip and unpack the archive.
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The cheapest, easiest way to do this is to run a copy of Windows as a dual boot using Apple's Boot Camp. This will allow you to boot your iMac into Windows to run the exe, but still boot into Mac OS X the rest of the time This assumes you have a copy of Windows XP or something laying around somewhere.
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The problem here is that you are attempting to use a program created for Windows on your iMac, however if you have an iMac with an Intel Core or Core 2 Duo procesor in it, you're not out of luck. To be able to run the application you will need to go through one of a few methods:

You might be able to run the application through WINE. WINE is a redundant acronym that stands for "WINE is not an emulator," and they're correct. WINE is a translation layer that attempts to fool the application you are trying to run into thinking it's running on Windows. This method is not 100% successful, however, so it is not guaranteed. You can increase your chance for success by using a commercial WINE implementation such as CrossOver by Codeweavers (http://www.codeweavers.com) They offer a free trial of their software, so you can see if your program will run with it, and it simplifies the process of working with WINE. I've had varying success with the product.

Secondly, you can run Windows on your iMac using Apple's BootCamp (http://www.apple.com/bootcamp) This requires a copy of Windows that you have to purchase and supply yourself. BootCamp takes a portion of your hard drive and allows you to run both Windows and Mac OS X on your iMac. You have to restart your computer each time you wish to run Windows applications, but your Windows application should run flawlessly.

Lastly, you can run Windows through a Virtualization application. This too requires a copy of Windows, but it does not require you to reboot each time you wish to use the program. Virtualization is a technique used to run multiple operating systems at the same time. There are two commercial products and one free open-source project that will accomplish this task. My personal favorite is VMWare Fusion (http://vmware.com/products/fusion/) Another that I have tried is Parallels (http://www.parallels.com) Both offer guided installs for Windows and have the ability to create Dock icons for your programs to allow you to launch them as if they were native Mac applications. The free solution is VirtualBox (http://www.virtualbox.org) and also works well but does not have the professional features that both Parallels and VMWare Fusion offer you.

I hope this helps!
Source(s):
http://www.codeweavers.com
http://www.apple.com/bootcamp
http://vmware.com/products/fusion/
http://www.parallels.com
http://www.virtualbox.org

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You're in for a real hassle because it sounds like you want to run a Windows app on your iMac. Your best best bet is to go to OpenSource.org and see if anyone there has created a virtualization program that will help you. Virtualization systems allow you to run "alien" operating systems on your iown machine. Beware that they use up a lot of resources to do so. If you have an iMac you might be really pusshing the envelope for just a guitar tutorial program.
Check out some of these links for guitar tutorials fo the iMac...
http://www.google.com/cse?cx=014345598409501589908%3Amplknj4r1bu&ie=UTF-8&q=guitar+tutorials+for+the+iMac&sa=Search
Hope this helps.
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You can't natively but if you have an emulator or virtualization program you can but that won't be opening it in the native environment. .exe file are files that have been compiled to open and run on a computer running Windows. Yes, the modern Intel Macs can run Windows with bootcamp, virtual machines or emulation but I don't think that is what you meant.
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I use VMware fusion. It creates a Windows PC on your MAC. It is very easy to install and use, I was shocked at how easy it was.

I use a MAC for personal stuff. I have two virtual pc's on it created with VMware Fusion. I can have MAC programs and two different pc's on the screen all at the same time. The virtual PC's are a little slower than a real PC but not bad. It takes some timings with a second hand to notice the difference.
Source(s):
http://www.vmware.com/

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