The newest virus circulating is the UPS Delivery Failure.

You will receive an e-mail from UPS Packet Service along with a packet
number. NOTE: The word packet is misspelled on this line. 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. DON'T TRY TO PRINT

THIS. IT LAUNCHES THE VIRUS! Pass this warning on to all your PC operators
at work and home. This virus has caused Millions of dollars in damage in the past few days.

Snopes confirms that it is real:

http://www.snopes.com/computer/virus/ups.asp