The first step is to configure modules.  Make sure you add Elmah.ErrorFilterModule after any of the logging modules from ELMAH, as shown here with ErrorLogModule:
<httpModules>
    ...     
    //email
    <add name="ErrorMail" type="Elmah.ErrorMailModule, Elmah"/>
    //sql
    <add name="ErrorSql" type="Elmah.SqlErrorLog, Elmah"/>
    <add name="ErrorFilter" type="Elmah.ErrorFilterModule, Elmah"/>
    ...
</httpModules>
Then in your configuration section registered  Elmah.ErrorFilterSectionHandler as shown here:   
<configSections>
    <configSections>
      <sectionGroup name="elmah">
          <section name="errorFilter" type="Elmah.ErrorFilterSectionHandler, Elmah"/>
      </sectionGroup>
  </configSections>
Now you can add filters to decide what errors to be ignored for what source. The following example shows how to prevent having 404 HTTP errors being mailed.
<elmah>
    <errorMail from="xx@xx.com" fromName="xx" to="xx@xx.com" subject="An unhandled exception occured xxx" priority="Normal" async="false" smtpServer="xx.xx.xx.com"/>
    //sql
    <errorLog name="ErrorSql" type="Elmah.SqlErrorLog, Elmah" connectionStringName="MyConnectionString" />
    <add name="ErrorFilter" type="Elmah.ErrorFilterModule, Elmah"/>
    <errorFilter>
        <test>
            <and>
                <equal binding="HttpStatusCode" value="404" type="Int32" />
                <regex binding="FilterSourceType.Name" pattern="mail" />
            </and>
        </test>
    </errorFilter>
</elmah>  
You can find out more detail information on the following link.
http://code.google.com/p/elmah/wiki/ErrorFiltering