The newest virus circulating is the UPS/Fed Ex Delivery Failure. You will receive an email from UPS/Fed Ex Service along with a packet number. It will say that they were unable to deliver a package sent to you on such-and-such a date. It then asks you to print out the invoice copy attached. Do not try to print the invoice, that is what launches the virus.
Snopes confirms that it is real.
http://www.snopes.com/computer/virus/ups.asp
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