If you’re using Codeigniter version 2.1.0 there is a bug in the Upload library. See http://codeigniter.com/forums/viewthread/204725/ for more details.
Basically what I did was modify a few lines of code in the File Upload Class (Location: ./system/libraries/Upload.php)
1) modify Line number 1044
from:
$this->file_type = @mime_content_type($file['tmp_name']);
return;
to this:
$this->file_type = @mime_content_type($file['tmp_name']);
if (strlen($this->file_type) > 0) return;
2) modify line number 1058
from:
@exec('file --brief --mime-type ' . escapeshellarg($file['tmp_path']), $output, $return_code);
to this:
@exec('file --brief --mime-type ' . escapeshellarg($file['tmp_name']), $output, $return_code);
As you can probably see, line 1058 tries to use an array value that does not exist.