The subject is usually someting like: URGENT! VIRUS! or Please Circulate ASAP! - VIRUS ALERT
The content begins something like this...
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.