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:

VIRUS  WARNING !!!!!!

If you receive an email titled "WIN A HOLIDAY" DO NOT open it.  It will erase everything on your hard drive. Forward this letter out   as many people as you can. This is a new, very malicious virus and not many people know about it. This information was announced yesterday morning from Microsoft; please share it with everyone that might access the Internet.  Once again, pass this along to EVERYONE in our address book so that this may be stopped. Also, do not open or even look at any mail that says "RETURNED OR UNABLE TO DELIVER"  This virus will attach itself to your computer components and render them useless. Immediately delete any mail items that say this. AOL has said that this is a very dangerous virus and that there is NO remedy for it at this time. Please practice cautionary measures and forward this to all your online friends ASAP.

Second "warning":

WARNING: If you get an E-mail titled : "Win A Holiday".  DO NOT open it. Delete it immediately. Microsoft just announced yesterday. It is a malicious virus that WILL ERASE YOUR HARD DRIVE . At this time there is no remedy . Forward this to everyone IMMEDIATELY!!
 
 

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.