As an ISP, I wind up with these all the time.  They're annoying and 
useless. I suggest the following URL as a resource to everyone who 
sends me warnings about the 'hard drive eating email virus of the 
month'. 
http://ciac.llnl.gov/ciac/CIACHoaxes.html
It's the US Department of Energy, Computer Incident Advisory 
Capability site and has tons of handy info.  
This subject is also the week's advice topic for my users 
(http://www.bedford.net/teep.htm) and has a picture of my horse as a 
bonus (click on the hypertext teep if you're so inclined)
Hope that this helps...education is the easiest way to ensure that 
these fakie viruses don't waste anyone else's time.
Jessica U. Gothie--sysop, bedford.net, Inc.