This is not a virus; it is a complete hoax. It is a sham, meant only to panic new or inexperienced computer users.

Sample of hoax message:

Existe la posibilidad de que recibas un mail con el Subject: The Phantom Menace, que es el nombre de la pelicula de el Episodio I. Por favor NO ABRAS ese mail, ya que es uno de los virus mas poderosos conocidos hasta hoy. Apenas tiene 3 dias rondando en la red, pero segun Microsoft este virus generara perdidas de hasta 100 mil millones de dolares antes de que exista una vacuna. Es un virus gusano, que se mete en los hoyos de los programas de Microsoft a traves de la red. Manda esta informacion a todos tus conocidos por favor.
 
 
 

English Translation:

Maybe you will receive an email with Subject: The Phantom Menace, the name of the movie Episode I.  Please DO NOT OPEN this email, because it is one of the most powerful virus known until now.  This virus only has 3 days over the Web, but Micrsoft said this virus will cause losses around 100 billion dollars before it can be repaired by any Antivirus. This is a Worm, that will insert itself on the holes of the Microsoft programs trough the Web. Please send this information to all the people you know.
 
 
 

Please ignore any messages regarding this "virus" and do not pass on any messages regarding it. Passing on messages about this hoax serves only to further propagate it.