Check this out. I am stunned by how much effort they put into it. It dwarfs any other virus spam, IMO.

http://yoni.valhallalegends.com/stuff/virus1.png
The attachment "pntgacvhtr.jpeg" is an image of a number (the "archive password").
Readme.rar is a password-protected rar, containing a variant of W32.Beagle.

http://yoni.valhallalegends.com/stuff/virus2.png
The email headers reveal the lies.

Heh, nice. Keeps virus scanners from reading inside the RAR.

Actually, my virus scanner detected the entire password-protected RAR as the Beagle virus, even without extracting.

<3 Norton.