This hoax email has various forms

The subject is usually someting like: URGENT! VIRUS! or Please Circulate ASAP! - VIRUS ALERT

The content begins something like this...

Please

Be  Extremely Careful
especially  if using internet mail such as Yahoo,  Hotmail, AOL and so on. 

This  information arrived this morning direct from both Microsoft  and Norton. 

Please  send it to everybody you know who has access to the  Internet. 

You may  receive an apparently harmless email with a Power Point  presentation  -  'Life  is beautiful.' 

If you  receive it DO NOT OPEN THE FILE UNDER ANY CIRCUMSTANCES ,  and delete  it immediately.

etc........

Just to confirm - This email is a hoax - do not pass it on

Click Here to read why you should never forward virus warnings on.