Stay awake there is NEW SOBER floating around.

This one comes as a threatenning letter telling you that YOUR IP might have a trojan or that you are being investigated by the FBI.

Excerpt from the mail.

This is a multi-part message in MIME format.

Ladies and Gentlemen,
Downloading of Movies, MP3s and Software is illegal and punishable by law.

We hereby inform you that your computer was scanned under the IP 193.99.124.29 . The
contents of your computer were confiscated as an evidence, and you will be indicated.
You get the charge in writing, in the next days.
In the Reference code: #22051, are all files, that we found on your computer.

The sender address of this mail was masked, to protect us against mail bombs.

- You get more detailed information by the Federal Bureau of Investigation -FBI-
- Department for "Illegal Internet Downloads", Room 7350
- 935 Pennsylvania Avenue
- Washington, DC 20535, USA
- (202) 324-3000
Attachment Converted: "refcode22051.txt.bat"
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OR ...
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hi, I am from Switzerland and you'll don't believe me,
but a trojan horse in on your pc.
I've scanned the network-ports on the internet. (I know, that's illegal)
And I have found your pc. Your pc is open on the internet for everybody!
Because the smss.exe trojan is running on your system.
Check this, open the task manager and try to stop that!
You'll see, you can't stop this trojan.
When you use win98[me=tempnexus]you can't see the trojan!![/me]

On my system was this trojan, too!
And I've found a tool to kill that bad thing.
I hope that I've helped you!